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。
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.
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 logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
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 workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
Activity based Costing control is a sort of new cost control method based on Activity based Costing.
作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。
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;
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；
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