| 第三方物流企业物流成本计算及案例 |
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| 引用本文： | 徐瑜青,王瑞娟,杨露静. 第三方物流企业物流成本计算及案例[J]. 工业工程与管理, 2010, 15(2) |
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| 作者姓名： | 徐瑜青 王瑞娟 杨露静 |
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| 作者单位： | 清华大学,经济管理学院,北京,100084 |
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| 基金项目： | 国家自然科学基金重点项目(70532004,70621061) |
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| 摘 要： | 以某第三方物流公司为对象,通过多次实地调研得出,传统的成本方法是计算第三方物流企业物流成本的有效方法。对该企业物流成本进行了计算,并对公司的成本构成、成本趋势、成本中心成本、成本中心利润分别进行了分析。在此基础上,对规范公司财务核算体系、降低空载率、建立和完善物流企业的内部控制提出了建议。
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| 关 键 词： | 物流成本 第三方物流 成本核算 |
Calculation of Logistics Cost in the Third-Party Logistics Enterprise:Methodology and Case Study |
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| XU Yu-qing,WANG Rui-juan,YANG Lu-jing. Calculation of Logistics Cost in the Third-Party Logistics Enterprise:Methodology and Case Study[J]. Industrial Engineering and Management, 2010, 15(2) |
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| Authors: | XU Yu-qing WANG Rui-juan YANG Lu-jing |
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| Affiliation: | School of Economics and Management;Tsinghua University;Beijing 100084;China |
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| Abstract: | This article focuses on a third-party logistics enterprise.After several field interviews to the company,the author chose the traditional cost accounting method to calculate its logistics cost,then analysized the structure of total cost,cost trends,cost of cost center,and income of cost center.Based on the calculation and analysis,suggestions including standardizing accounting system,decreasing empty-loading percentage,setting internal control system were given in the end. |
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| Keywords: | logistics costs third-party enterprise cost accounting |
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