物流作业成本法

在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T-A模型。

Based on logistics activity-based costing , the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing .

线性回归预测与控制在物流作业成本法中的应用

The application of linear regression forecast and control in logistics activity-based costing

首先介绍了物流作业成本法，分析了物流成本的作业构成以及物流作业与物流成本的相关关系，引入线性回归预测与控制原理来预测物流作业成本和控制物流作业量。

This paper introduced Activity-Based Costing of logistics , analyzed cost constitutes and the related relation between Activity-Based Costing and the cost of logistics , used linear regression forecast and control principle to foresee the logistics cost and control the quantity of logistics activity .

其次，论文对物流作业成本法理论进行研究后，认为降低物流运输成本及物流包装成本是东莞莫仕公司必需要解决的问题而此问题的解决，必须要全面改善物流及供应链运作体系。

Secondly , the article made some research for the theory of logistics operation cost , think that Molex DG need solve these problem of reducing Logistics transportation and packing cost , and to solve these problem , it must overall improve the operation system of Logistics and Supply Chain .

第三方物流应用作业成本法核算与作业管理需要在组织、业务与信息化系统上与之配套；

To apply cost accounting of ABC and the management to TPL , the systems of the organization , business and the IT should be established .

另外，本文以实际企业为依托，不仅可以使作业成本法的有效性和成本动因合并的优越性得到充分的验证，而且为其他烟草物流企业作业成本法的实施提供了一定的参考和借鉴。

In addition , relying on the virtual enterprise , not only did this paper verify the ABC system effectiveness fully and superiority of the cost drivers combination in tobacco logistics enterprise , but also It provide a valuable reference for other tobacco logistics enterprise when implementing Activity Based Costing .

为物流企业运用作业成本法进行成本管理提供一定的理论依据的参考。

For the logistics company for the use of activity-based costing cost management to provide a theoretical basis for the reference .

企业物流成本管理中作业成本法的应用研究

The Research of Activity-based Cost in Logistics Cost Management of Enterprises

物流业中的作业成本法及其应用前景探讨

The principle and application prospect of activity-based costing method for logistics system