安徽农业科学2012，Vol.40Issue(11)：6895-6896,2.
基于作业成本法的农产品区域物流中心成本管理
Cost Management of Agricultural Products Regional Logistics Center by Activity - based Costing Method
摘要
Abstract
The subjects of agricultural products regional logistics center were analyzed, collected and calculated by using activity - based costing method, which scientifically evaluate the activity performance and resource utilization, guarantee the accuracy of logistics cost. Through studying on whether logistics activity and resource consumption are reasonable, enterprises were promoted to find problems and to be improved.关键词
作业成本法/农产品区域物流中心/成本管理Key words
Activity -based costing/Regional logistics center of agricultural products/Cost management分类
农业科技引用本文复制引用
罗如学..基于作业成本法的农产品区域物流中心成本管理[J].安徽农业科学,2012,40(11):6895-6896,2.基金项目
广东省湛江市2010年攻关项目"湛江区域物流中心构建和发展研究"(2010C3110008). （2010C3110008）
