| 物流作业分析与优化探讨 |
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| 引用本文： | 刘英,占杰.物流作业分析与优化探讨[J].武汉理工大学学报(信息与管理工程版),2004,26(6):93-95,102. |
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| 作者姓名： | 刘英 占杰 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 基金项目： | 湖北省科技攻关计划资助项目(2003AA402B05). |
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| 摘 要： | 企业的物流系统是由一系列物流作业组成的。随着物流管理越来越受到重视，物流作业管理也成为现代物流管理的重要组成部分。作业成本法为物流作业管理提供了有效的成本核算工具，企业利用作业成本法所得到的信息，在作业分析的基础上，对物流作业流程进行改善，实行有效的作业管理，从而实现物流总成本最低和作业流程最优的目标。
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| 关 键 词： | 物流作业 作业分析 作业管理 |
| 文章编号： | 1007-144X(2004)06-0093-03 |
Analysis and Optimization of Logistics Activities |
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| Liu YingAssoc. Prof., School of Management,WUT,Wuhan ,China.,Zhan Jie.Analysis and Optimization of Logistics Activities[J].Journal of Wuhan University of Technology(Information & Management Engineering),2004,26(6):93-95,102. |
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| Authors: | Liu YingAssoc Prof School of Management WUT Wuhan China Zhan Jie |
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| Affiliation: | Liu YingAssoc. Prof., School of Management,WUT,Wuhan 430070,China.,Zhan Jie |
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| Abstract: | The enterprise logistics system is composed of a series of logistics activities. With the increasing attention to logistics management, logistics activity management is becoming an important component in modern logistics management. Activity-based cost has offered an effective cost accounting tool for logistics activity management. Enterprises can utilize information received from activity-based cost to improve the procedures of logistics activities. Effective activity management can decrease the enterprise's total cost and realize an optimum goal. |
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| Keywords: | logistics activities activity analysis activity management |
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