| ABC法在物流服务中的应用 |
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| 引用本文： | 刘敏,鲁建厦.ABC法在物流服务中的应用[J].机床与液压,2004(10):224-226. |
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| 作者姓名： | 刘敏 鲁建厦 |
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| 作者单位： | 浙江工业大学,杭州,310014 |
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| 摘 要： | 研究了物流服务中企业不重视各个客户的成本分配现状．分析了传统的物流成本核算法的弊端，介绍了ABC法的概念和原理，将ABC法应用于物流服务并给出实例。
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| 关 键 词： | 作业成本分析法 物流成本 物流服务 |
| 文章编号： | 1001-3881(2004)10-224-3 |
| 修稿时间： | 2003年8月21日 |
Application of Activity Based Costing in Logistics Service |
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| LIU Min,LU Jian-sha.Application of Activity Based Costing in Logistics Service[J].Machine Tool & Hydraulics,2004(10):224-226. |
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| Authors: | LIU Min LU Jian-sha |
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| Abstract: | The status that enterprises ignore the service cost in logistics service was studied.The shortage of the traditional logistics costing was analyzed and the activity based costing in logistics service costing was introduced.The basic theory of ABC was presented.An example of application of ABC in logistics service was given. |
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| Keywords: | Activity based costing Logistics cost Logistics service |
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