同时讨论了多作业物流作业成本的计算、预测和作业量的优化控制基本原理。
It discussed the calculation and prediction of the cost of multi-activity logistics and measured the principle of optimization.
本章概括了农产品物流作业成本管理研究结论，并提出运用中应关注的问题。
This chapter summarized the agricultural product to flow the cost of operation management research conclusion, and proposed in the utilization to be supposed matter of concern.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
物流成本；管理；作业成本法。
城市物流配送作业的重点将是如何高效的使用车辆并决定最“科学经济”的行驶路线，使商品能够以合理的成本送达顾客手中。
Working emphasis of city logistics distribution is to solve how to deliver the goods in the most scientific and effective path with reasonable cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
合理布局作业单元可以使集货中心节约物料搬运费用，降低物流成本，提高作业效率。
Unit of equitable distribution operation can make managing stock truckage USES market goods center, reduce content to spread cost, improve exercise efficiency.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
在物流企业中应用作业成本法，能建立更为全面、准确、及时的成本管理体系。
The application of operating cost method in logistics enterprises can establish a more comprehensive, accurate and timely cost management system.
如何加强物流企业成本管理，并通过成本去管理物流，优化物流作业是所有第三方物流企业面临的重要课题。
How to improve the cost management of TPLs enterprises and the logistics activity has become the most important subject for all of the TPLs enterprises.
合理布局作业单元可以使集货中心节约物料搬运费用，降低物流成本，提高作业效率。
Rational layout of the operation units in freight gathering center can reduce the costs of freight transport and logistics and increase efficiency.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文首先分析了作业成本法的理论，探讨了物流企业的分类与运作，分析了物流企业的成本构成和成本特性。
First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly.
通过对物流企业的现行的两种成本方法进行比较，既对营运成本法和作业成本法进行比较。
Based on the existing logistics enterprises of the two methods of cost comparisons both operating cost and trading cost comparisons.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
最后探讨了作业成本法在物流成本细化与计算中的应用。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。
According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.
文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。
Based on value chain, this paper analyzes the running cost of enterprises' logistics process.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
作业成本法是一种深入到作业层面的成本控制方法，能够较为有效的控制企业物流成本。
The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively.
物流作业与行销整合，不断优化物流操作流程，最大程度的降低运作成本。
The logistics operation, integrated marketing and continuous optimized operating process minimize the operating cost.
通过对物流作业模型的分析，提出了物流成本计算的方法。
Through an analysis of the logistics homework model, has proposed the cost calculation method...
对物流系统来说，作业成本法既重要又实用，被认为是确定和控制物流费用最有前途的方法。
To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.
在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；
Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;
在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；
Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;
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