工业工程与管理
工業工程與管理
공업공정여관리
INDUSTRIAL ENGINEERING AND MANAGEMENT
2009年
6期
124-128
,共5页
物流成本%作业成本法%内部控制
物流成本%作業成本法%內部控製
물류성본%작업성본법%내부공제
logistics cost%activity-based-costing%internal control
以某热电厂为案例,运用作业成本法,通过确定资源、确认动因和成本分配等步骤,最终计算出热、电、汽三种产品的物流成本,对物流成本总量、成本结构进行分析.从加强物流成本的计划与控制、建立内部控制体系、健全物流成本核算制度等方面提出了建议.
以某熱電廠為案例,運用作業成本法,通過確定資源、確認動因和成本分配等步驟,最終計算齣熱、電、汽三種產品的物流成本,對物流成本總量、成本結構進行分析.從加彊物流成本的計劃與控製、建立內部控製體繫、健全物流成本覈算製度等方麵提齣瞭建議.
이모열전엄위안례,운용작업성본법,통과학정자원、학인동인화성본분배등보취,최종계산출열、전、기삼충산품적물류성본,대물류성본총량、성본결구진행분석.종가강물류성본적계화여공제、건립내부공제체계、건전물류성본핵산제도등방면제출료건의.
In this article,a thermoelectricity company is the target company for case study.Using activity-based cost method,the author computes the logistics cost of heat,electricity,and steam through resource ascertaining,cost drivers defining,and cost assigning.In addition,the total logistics cost,and the cost structure are analyzed.As a result,suggestions about how to strengthen logistics cost planning and controlling,set up internal control system,and strengthen the costing system of logistics cots are given.
