CAJ | 학술논문

为了解决仓储企业资源配置问题,将ABC（Activity-based Costing System）思想运用于存货成本分配,并用实例分析了模型的具体应用方法,表现出结果公开、过程易理解、投入富于意义的特性,旨在推动企业资源的合理配置,使产业最优化,效率最大化。
위료해결창저기업자원배치문제,장ABC（Activity-based Costing System）사상운용우존화성본분배,병용실례분석료모형적구체응용방법,표현출결과공개、과정역리해、투입부우의의적특성,지재추동기업자원적합리배치,사산업최우화,효솔최대화。
In order to solve the problems of resource allocation in logistics enterprise, this paper applies ABC ( Ac- tively - based Costing) model in allocating stock cost, and analyzes the specific application method of the model, which shows the characteristics of open outcome, understandable process and meaningful input, with the purpose of improving the reasonable resource allocation, optimizing the industry and maximizing the efficiency.