物流成本计算

基于ABC分析的供应链物流成本计算

The Cost of Supply Chain Logistics Counting Based on the Activity Based Costing Analysis

制造企业显性与隐性物流成本计算研究

Calculation of Explicit and Implicit Logistics Cost in Manufacture Corporation

零售业物流成本计算方法及其案例研究

The Cost Accounting Method of Retail Industry and Case Study

本文从管理会计的角度来研究企业物流成本计算。

This text is from the angle management accountancy to study the business enterprise logistics costing .

物流成本计算

Computation of logistic cost

因此运用作业成本法，建立物流成本计算和控制的管理系统，才能真正降低企业物流成本。

So , activity-based costing is applied , and a management system to calculate and control the logistics cost is established .

从企业角度对于物流成本计算、物流外包决策和物流成本控制等问题进行的研究很少。

Enterprises need more logistics costs management instruction from micro aspect , because most research demonstrates it from macro aspect before .

第四章在前面研究的基础上，提出建立我国企业物流成本计算标准的设想。

Chapter 4 fore the investigative foundation in is last , putting forward the our country business enterprise logistics costing standard conceive .

目前国内还没有针对性的统一的企业物流成本计算标准，甚至对物流成本的范畴和结构也存在争议。

The current domestic returns to have no the united logistics costing standard , even also exists to dispute with construction to the category of the logistics cost .

结合物流成本计算模型和配送点分区聚类模型，可以求解出物流成本较优的选址方案，将其作为备选方案。

Combined with the logistics cost calculation model and distribution area clustering model , can get logistics cost which are the optimal location decision , them will be as alternative solutions .

其中，详细介绍美日企业物流成本计算标准情况，阐释对我国企业物流成本计算标准制定的启示和借鉴。

Among them it is detailed to introduce the America and Japan business enterprise logistics costing standard circumstance , the releases to establish to the our country business enterprise logistics costing standard of enlighten with draw lessons from .

从物流成本计算对象确定、计算体系构建及帐务处理和利用作业成本法分配物流成本三方面来论述我国企业物流成本计算标准的设想。

The appurtenance flows the costing object certain , compute the system set up and the accounts handles process with make use of the homework cost method allotment logistics cost three aspect to discuss the our country the business enterprise logistics costing to conceive standard .

修正了物流成本的计算思路，分析了物流成本的特点；

Revised the calculation thought of the logistics cost , has analyzed the characteristic of the logistics cost ;

一种适用于物流企业的成本计算法&作业成本计算法

A Cost Calculating Method Fits for Logistics Enterprises-Operational Cost Calculating Method

最后探讨了作业成本法在物流成本细化与计算中的应用。

Finally the article discusses the application of Activity-based Costing method ( ABC ) in logistics cost analysis and calculate .

通过实例验证了线性回归预测与控制原理对多作业物流作业成本的计算、预测和对作业量的优化控制的正确性，该原理对物流成本管理与决策具有一定的参考价值。

The given example verified the correctness of this principle which has certain reference value for logistics cost management and decision management .

通过对物流作业模型的分析，提出了物流成本计算的方法。

Through an analysis of the logistics homework model , has proposed the cost calculation method of the logistics .

结合新杰物流公司物流案例，对物流产品成本进行计算分析并与传统成本计算进行比较。

In light of the new kit logistics companies logistics cases , the logistics cost calculation and analysis products and comparison of traditional cost .

最后，通过调查企业物流成本的数据来源，构建了物流作业成本计算模型，形成了一个完整的物流成本计算理论体系。

Finally , to investigate the cost of logistics enterprises data sources , the construction of a logistics operation costing model , it form a complete theoretical system and logistics costs .

在此基础上，引入作业成本计算和分析方法，按作业成本项目，通过将四川烟草商业企业物流费用进行归集与分配，从而计算出各环节物流作业成本计算对象的实际总费用和单位费用。

The actual total costs and unit costs of logistics cost object in all sectors of the logistics operation can be calculated by collection and distribution of logistics cost though activity cost item .

本文的目的就是试图从微观的、物流服务提供者的角度来研究作业成本法在第三方物流企业成本管理中的应用，核心是物流企业产品成本计算与成本控制。

The main purpose of this paper is to study the application of ABC in cost management and control for TPLs enterprises , from a microscopic view and the angle of the logistics service provider .