Study on the Logistics Activity Cost Calculation of Manufacture Enterprise Based on the Scope Sort

摘要：

The output of manufacture accounts for a large share in the GDP,playing a decisive role in the national economic development.The correct and reasonable calculation of the logistics cost of manufacture enterprise will be one of the important ways to face with a more intense market competition.This thesis defines the conception of manufacture enterprise logistics costs innovatively,introduces the principle of the logistics cost calculation method based on the scope sort,then it analysis the calculation process of logistics cost calculation method (including the defining the scope of calculation and account establishment);afterwards,the scope sort logistics cost calculation method of manufacture enterprise is discussed in detail through improving the Activity-Based Costing calculation model;Finally,the suggestions of improving the logistics cost management of manufacture enterprises put forward.

关键词： Manufacture enterprise Logistics cost calculation Activity-Based Costing Logistics Scope sort Logistics Activity

作者: ZHU Qingxiang LIU Wei

作者单位: School of Economics and Management,Yanshan University

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1368-1373

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）