| 现代物流成本管理的应用研究 |
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| 引用本文： | 翟铮,肖生苓. 现代物流成本管理的应用研究[J]. 森林工程, 2008, 24(5): 84-87 |
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| 作者姓名： | 翟铮 肖生苓 |
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| 作者单位： | 1. 东北林业大学,哈尔滨,150040;哈尔滨职业技术学院,哈尔滨,150040
2. 东北林业大学,哈尔滨,150040 |
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| 摘 要： | 围绕现代物流成本中显性成本与隐性成本的构成内容及物流管理目标，借助现代化的信息管理系统构建物流成本控制系统，并利用作业成本法对现代物流成本进行管理，借此控制物流成本，提高企业的竞争能力，对现代物流成本管理的研究起到推动作用。
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| 关 键 词： | 物流成本 作业 作业中心 成本动因 |
Application Research on Modern Logistics Cost Management |
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| Zhai Zheng,Xiao Shengling. Application Research on Modern Logistics Cost Management[J]. Forest Engineering, 2008, 24(5): 84-87 |
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| Authors: | Zhai Zheng Xiao Shengling |
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| Affiliation: | Zhai Zheng, Xiao Shengling (1. Northeast Forestry University, Harbin 150040; 2. Harbin Vocational ＆ Technical College, Harbin 150040;Northeast Forestry University, Harbin 150004) |
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| Abstract: | With regard to the dominant cost and recessive cost in modern logistic cost and the target of logistic management using the modernization of logistics infomlation management system construction, cost control system and operating cost method modem logistics cost were markaged to improve enterprise competitiveness and promote research on modem logistics cost management. |
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| Keywords: | logistic cost operation operating center cost cause |
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