第三方物流企业约定作业能力控制研究

随着第三方物流企业应用高科技的速度不断加快以及模仿能力的普遍提高,企业竞争日趋激烈,准确核算和有效控制成本成为第三方物流企业提高管理水平、增强市场竞争优势的关键。成本控制的重点正逐渐向作业能力的控制与管理上转移。研究作业成本法在第三方物流企业作业能力成本控制中的应用,能够使企业根据未来物流服务的需求,确定未来期间最优的约定作业能力水平,从而为企业有效地控制约定作业能力成本提供科学的依据。

Research on Control of Committed Operation Capacity of Third-Party Logistics Enterprises

Along with the continuously speed up of high technology application and the enhancement of the learning ability of Third-Party Logistics enterprises(TPLs),the competition among TPLs becomes more and more fierce.The key issue for TPLs to enhance the level of management and have the advantage in the market competition is to calculate cost accurately and control cost effectively.The point of cost control in TPLs is being shifted to the control and management of operation capacity.The application of activity-based costing in TPLs operation can provide sound information basis for decision making according to the future logistics service demaud,so as to get effective control of committed operation capacity.