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2009年10 期
| 標(biāo)題 |
| 基于BSC-ABC集成方法的物流成本管理(31 卷) |
| 英文標(biāo)題 |
| Logistics Cost Management Based on BSC-ABC Integrative Method |
| 摘要 |
| 結(jié)合戰(zhàn)略導(dǎo)向思想，以影響物流成本因素為出發(fā)點，建立了基于平衡計分卡-作業(yè)成本法集成的物流成本管理運作模型。算例表明，平衡計分卡-作業(yè)成本法集成方法可以達到動態(tài)管理物流成本的效果。 |
| 作者 |
| 新聞作者:洪雪飛，徐 菱，鄭慶煜 |
| 關(guān)鍵字 |
