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.
特别适合于矿工、冶金、物流、金属加工等行业货物的吊装计量。
Particularly suitable for miners, metallurgy, logistics, metal processing industries such as hoisting measurement of the goods.
然后是用F—统计量法对物流节点类型确定的聚类结果进行校验，分析其聚类效果是否满意，合并是否合理。
Thirdly, use F-test to analyze whether the results got by the method forward used are satisfactory and reasonable or not.
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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