摘要
以M公司为例,分析了M公司物流成本控制现状及存在的问题,将作业成本法运用到M公司的物流成本控制中,并与传统成本计算方法进行对比,得出作业成本法的科学性。
In this paper, in the case of the company M, we analyzed the current status and existing problems of the company in logistics cost control, applied the activity-based costing process to the company, and through a comparison with traditional cost calculation methods, demonstrated the scientificity of the method.
出处
《物流技术》
北大核心
2014年第8期313-315,共3页
Logistics Technology
关键词
作业成本法
物流成本
成本控制
activity-based costing
logistics cost
cost control
