CAJ | 학술논문

借助作业成本法的基本原理,在服务价格和服务对象之间引入作业这个概念,先把服务价格分配给各货代作业,形成作业价格,然后再按客户所消耗的作业量来分配作业价格,也就是客户的服务价格随客户所需要的作业量的多少而定.这不仅保证了货代服务价格的真实性,而且为客户议价提供了依据.
차조작업성본법적기본원리,재복무개격화복무대상지간인입작업저개개념,선파복무개격분배급각화대작업,형성작업개격,연후재안객호소소모적작업량래분배작업개격,야취시객호적복무개격수객호소수요적작업량적다소이정.저불부보증료화대복무개격적진실성,이차위객호의개제공료의거.
In this paper, using the basic principle of the activity-based costing, we introduced the concept of activity into the paradigm of service price and service object, by which, we first assigned the service price to the various cargo forwarding activities to form the activity price, which then was allocated according to the work load consumption of the customers, that is, the service price of the customer is dependent upon their demand for activity.