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wu liu cheng ben chu tan
Author(s): 
Pages: 8-10
Year: Issue:  6
Journal: Finance & Accounting for Communications

Keyword:  物流 成本 收益分析;
Abstract: 本文通过阐述物流的历史沿革 ,引出了物流概念及物流成本的涵义 ,阐明了传统会计方法对研究物流成本的束缚 ,提出了以活动为基础确认物流成本的新观点 ,并作了详细的论述 ,同时利用平衡点分析法进行了成本———收益分析。
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