制造型企业物流成本核算与控制方法研究(3)

2020-12-18 16:13

ABSTRACT

Thefocusoftraditionalcostcontrolisnormallytheproduction

logisticcostisoften

logisticsisoroperationCOSt.Theofignored.Withmorefiercemarketascompetition,theimportancesourcerecognized.Logisticsisregardedthethirdofprofit.Lowering

athelogisticcostbecomesthefocuspointforthemanagementlevelin

thesisbeginswithhowlogistic

introducesthe

inconceptandcompany.Thisexpenseisnowadaysformostofcompanies,andthenoflogisticcostcharacmrisdcsandproblemsandindifficulties

logisticCOStmanagingthelogisticCOSTS,castsnewlightontothedifficultiescalculationandcontrol,comesupwithfreshideasabouttheroot

oncauses.Andthenbased

researchinthetheknowledgeoflogisticCOSt,itgivescostabriefintroductionofthethisthesisspecifieslogisticmanagementcommunity.Afterwards

andtheclassification,calculatingmethods

whichconsequently

enhancingleadcosttOdiffcultiesinevaluatingthecreativeidealogisticupCOSTS,theauthor’StowardssettingtOandlogisticevaluatingsystem.Afterthat,accordingthe

aabovedetailed

ofmentionedclassificationandcalculationof109isticCOSt,thisthesisgivespresentationoftheconcept,evolution,basicprincipleandprocedures

ofABC(ActivityBasedCosting),andgivesadetaileddemonstrationABC,

controllingstrategiesoflogisticCOSttOguidethepracticallogisticcostmanagement.

AnditillustratesbyanexampletheapplicationofABCinlogistic

acostcalculatingandcontr01.ThisthesisreachesconclusionthatweneedtOchangethecurrent

logisticCOStcalculatingsystem,calculatethelogisticcostseparatelyandcalculateand

controlthelogisticCOStbythemethodofABC.Intheendthisthesisintroducesthe

partialand

applicationintegratedcontrollingand

onstrategies,stockandtransportationcostpracticalcostcreativeoutlooktowardsfocusfieldsandtrendoflogisticCostresearchbasedtheunderstandingof109isticcontrolandcalculation.

KEYWORDS:logisticcost,Activity—BasedCosting,COStcontrol,logisticcostcalculating


制造型企业物流成本核算与控制方法研究(3).doc 将本文的Word文档下载到电脑 下载失败或者文档不完整,请联系客服人员解决!

下一篇:核医学试题库三

相关阅读
本类排行
× 注册会员免费下载(下载后可以自由复制和排版)

马上注册会员

注:下载文档有可能“只有目录或者内容不全”等情况,请下载之前注意辨别,如果您已付费且无法下载或内容有问题,请联系我们协助你处理。
微信: QQ: