摘要
物流贯穿于产品的流动过程之中,从原材料采购到成品分销这一物流过程横穿了企业的各职能部门,因此物流对于现代企业的发展和竞争能力的发挥起着非常重要的作用。本文结合卫浴制造企业,研究制造企业内部的物流管理问题。将作业成本法(Activity-based Costing,简称ABC)原则扩展到企业业务流程中去,提出一种改进的企业业务流程,缩短产品生产周期,控制企业成本,提高制造企业的竞争力。
Logistics plays an important role in the development and competition of modem enterprise. It exists in all departments of a firm from purchasing to selling. The internal logistics management was discussed combined with washing and bathing facilities man- ufacturing enterprises. The principle of activity - based costing was brought into the field of business process, and an improved business process was put forward so as to shorten the producing time of products, control the enterprise cost and boost the competitive ability of manufacturing enterprise.
出处
《机床与液压》
北大核心
2006年第5期41-43,46,共4页
Machine Tool & Hydraulics
基金
国家科技攻关计划资助项目(2001BA20126A26)
广东省软科学研究项目(2004B70102018)
关键词
物流管理
作业成本法
业务流程
物流成本
Logistics management
Activity -based costing
Business process
logistics cost
