| 基于运营决策的物流作业分析方法研究 |
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| 引用本文： | 张俊婧,李龙洙.基于运营决策的物流作业分析方法研究[J].机电产品开发与创新,2005,18(5):1-3. |
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| 作者姓名： | 张俊婧 李龙洙 |
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| 作者单位： | 江苏科技大学,经济管理学院,江苏,镇江,212003 |
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| 基金项目： | 国家自然科学基金项目(70072039)，天津市自然科学基金项目(013605411) |
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| 摘 要： | 以作业成本法为对象,分析了传统物流成本计算的缺陷,提出了降低物流成本的10大基本原则,在此基础上研究和提出了基于企业运营决策的物流作业分析方法。
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| 关 键 词： | 物流系统 成本控制 作业分析 |
| 文章编号： | 1002-6673（2005）05-001-03 |
| 收稿时间： | 2005-07-31 |
| 修稿时间： | 2005年7月31日 |
Logistics Activity Analysis Method Based on Operation Decision |
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| ZHANG Jun-Jing,LI Long-Zhu.Logistics Activity Analysis Method Based on Operation Decision[J].Development & Innovation of Machinery & Electrical Products,2005,18(5):1-3. |
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| Authors: | ZHANG Jun-Jing LI Long-Zhu |
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| Affiliation: | School of Economy Management, Jiangsu University of Science and Technology, Zhenjiang Jiangsu 212003, China |
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| Abstract: | Based on the principle of the Activity Based cost (ABC), this paper analyses the limitation of the traditional logistics cost calculation, and ten basic principles in reducing logistics cost are proposed. Then the paper researches and gives the logistics activity analysis method based on the operation decision in enterprise. |
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| Keywords: | Logistics system Cost control Activity analysis |
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