|Table of Contents|

Enterprise logistic cost budget based on operation cost(PDF)

《长安大学学报(社科版)》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2008年01期
Page:
20-24
Research Field:
交通运输经济与管理
Publishing date:
2008-03-20

Info

Title:
Enterprise logistic cost budget based on operation cost
Author(s):
WANG Ai-dong
School of Economics and Management, China Petroleum University, Dongying 257061, Shandong, China
Keywords:
enterprise management logistic cost operation cost method budget management
PACS:
F505
DOI:
-
Abstract:
In order to improve the management level for enterprise logistic cost and effectively control the logistic cost, the author in this paper uses operation cost method to the logistic cost budget management. Through buildinga basic model of logistic cost budget for operation cost, it is easy to calculate the standard value and practical value of the logistic cost so that the differences in it can be used to evaluate it and improve the management level of logistic cost.

References:

[1] 扶 青.标准成本法在企业物流成本的应用研究[J].现代管理科学,2006,25(12):61-63.
[2] 邓凤祥.现代物流成本管理——消除“物流冰山”:获取利润之第三源泉[M].北京:经济管理出版社,2003.
[3] 刘希宋,方 跃,邵晓峰.作业成本法——机理·模型·实证分析[M].北京:国防工业出版社,1999.
[4] Cokins G M.作业成本管理——成本会计制度的创新[M].谭 军,译.沈阳:辽宁人民出版社,2000.
[5] 张志平,任翠平.作业成本法在企业物流成本核算中的应用[J].安徽工业大学学报:社会科学版,2006,23(3):104-105.
[6] 欧佩玉,王平心.作业基础预算模型研究[J].当代财经,2004,25(6):122-124.
[7] 王爱武.我国企业物流成本测算方式及降低途径研究[J].物流技术,2005,25(1):38-40.
[8] 王 华,邓明然.降低物流成本的有效途径的研究[J].物流技术与应用,2002,7(5):50-54.
[9] 菊池康也.物流管理[M].丁立言,译.北京:清华大学出版社,1999.
[10] Stefan Seuring,Maria Goldbach.供应链成本管理[M].郭晓飞,译.北京:清华大学出版社,2004.

Memo

Memo:
-
Last Update: 2008-03-20