| 基于作业成本法的制造企业内部物流管理研究 |
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| 引用本文： | 蒋贤海,孙延明.基于作业成本法的制造企业内部物流管理研究[J].机床与液压,2006(5):41-43,46. |
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| 作者姓名： | 蒋贤海 孙延明 |
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| 作者单位： | 华南理工大学机械工程学院,广州,510641;华南理工大学机械工程学院,广州,510641 |
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| 基金项目： | 科技部专项基金;广东省软科学基金 |
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| 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。
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| 关 键 词： | 物流管理 作业成本法 业务流程 物流成本 |
| 文章编号： | 1001-3881（2006）5-041-3 |
| 收稿时间： | 2005-06-21 |
| 修稿时间： | 2005-06-21 |
The Research about Internal Logistics Management of Manufacturing Enterprise Based on Activity-based Costing |
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| JIANG Xianhai,SUN Yanming.The Research about Internal Logistics Management of Manufacturing Enterprise Based on Activity-based Costing[J].Machine Tool & Hydraulics,2006(5):41-43,46. |
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| Authors: | JIANG Xianhai SUN Yanming |
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| Affiliation: | College of Mechanical Engineering, South China University of Technology, Guangzhou 510641, China |
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| Abstract: | 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. |
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| Keywords: | Logistics management Activity -based costing Business process logistics cost |
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