摘要
时间研究是一种能有效且准确测量物流作业时间的方法,通过对物流作业时间的测定,得出每一项物流作业标准时间,为物流成本核算管理提供了一种有益的参考工具。利用时间研究进行物流作业成本核算管理不仅为企业提供了准确的成本信息,而且将实际作业时间和标准作业时间对比,找出改进方向,提高工作效率。
Time study is a kind of effective and accurate measuring method of logistics activity time,which is mainly used for the measurement of time.It can conclude the standard time of each job,providing a useful reference tool for the logistics cost accounting and management.Using time study for logistics activity cost accounting management can not only provide accurate cost information for the enterprise,but also find out the direction of improvement by means of comparing the actual activity time and standard work time,which can finally improve the work efficiency.
出处
《科技管理研究》
CSSCI
北大核心
2014年第19期195-198,203,共5页
Science and Technology Management Research
基金
国家自然基金项目"供应链中断风险管理与优化"(71172194/G0212)
德国BMBF项目~~
关键词
时间研究
成本核算管理
物流作业
时间驱动作业成本法
time study
cost accounting and management
logistics activity
time-driven activity-based costing
