范文编号:WL345 范文字数:25313,页数:45 摘 要 随着现代社会经济的高速发展和企业生产经营理念的转变,越来越多的企业把他们的非核心业务外包给具有专业服务功能的能满足他们需求的第三方物流企业。第三方物流正是适应这样的环境及需求出现的一种物流形态,是物流专业化、产业化的结果。在这个对我国第三方物流机遇与挑战并存的时代,虽然越来越多的高科技设备替代了普通的人力,但是由于第三方物流的行业的特殊性,与之相关的费用却越来越模糊。成本是一个企业关注的重点,也是企业的生存之本,很多的企业也越来越关注它了。因此对于第三方物流企业的成本我想谈一下一种新的管理成本计算方法,即作业成本法。本文希望能从作业成本法的角度下,通过浙江物产北仑储运公司案例来证实该方法的可行性与先进性,从而为企业了解和引用这种方法做一个有利的导引。 关键词:仓储管理、 第三方物流、 作业成本法 ABSTRACT Along with the rapid development of social economy, modern production and operation of enterprises and transformation of idea, more and more enterprises take their non-core business outsourcing service function of professional can meet the needs of the third party logistics enterprise. Third-party logistics is used to this kind of environment and a logistics demand, is the result of industrialization of specialization and logistics. In the third party logistics in our opportunities and challenges of the era, although more high-tech equipment instead of the normal human, but due to the particularity of the third party logistics industry and related expenses are increasingly blurred. Cost is an enterprise, is the focus of the survival of the enterprise, many enterprises pay more and more attention to it. So for the third party logistics enterprise cost I'd like to talk about a new management cost calculation methods, namely the Activity-Based Costing. This hope from the Angle of activity-based costing, ZheJiang BeiLun transportation company products through case to prove the feasibility of this method with advanced, and so as to understand and make a beneficial reference this method of guidance. 第一章 引言 1
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