| 基于ABC的物流服务定价决策模型研究 |
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| 引用本文： | 周凌云,朱艳茹.基于ABC的物流服务定价决策模型研究[J].交通运输工程与信息学报,2011,9(1):35-41. |
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| 作者姓名： | 周凌云 朱艳茹 |
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| 作者单位： | 1. 淮阴工学院,交通工程学院,江苏,淮安,223003;北京交通大学,经济管理学院,北京100044
2. 淮阴工学院,交通工程学院,江苏,淮安,223003 |
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| 基金项目： | 江苏省高校"青蓝工程"资助 |
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| 摘 要： | 精确的物流成本信息是准确制定物流服务价格的关键要素.然而,传统成本核算方法扭曲了成本信息,难于适应物流企业对物流服务成本核算与定价要求.本文引入先进作业成本法(Activity Based Costing,简称ABC),探讨了作业成本法在物流项目成本核算与定价中的基本原理,针对物流项目的运作模式、流程和特点构建了基于作...
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| 关 键 词： | 作业成本法 物流服务 成本信息 定价决策模型 |
Research on the Pricing of Logistics Services Based on ABC |
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| ZHOU Ling-yun,ZHU Yan-ru.Research on the Pricing of Logistics Services Based on ABC[J].Journal of Transportation Engineering and Information,2011,9(1):35-41. |
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| Authors: | ZHOU Ling-yun ZHU Yan-ru |
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| Institution: | ZHOU Ling-yun1,2 ZHU Yan-ru1 1.Department of Traffic Engineering,Huaiyin Institute of Technology,Huai'an 223003,Jiangsu,China 2.School of Economy and Management,Beijing Jiaotong University,Beijing 100044,China |
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| Abstract: | Accurate cost information is the most pivotal factor influenced the pricing of logsitics services,but,the traditional costing approach based on product amounts does not suit the costing and pricing demands of logistics services for logistics enterprises.According to the activity-based costing theory,the rationale application of the activity-based costing to costing logistics companies was discussed.According to the process and characteristics of the logistics activities,a costing and pricing decision model ... |
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| Keywords: | Activity-based costing logistic service costing pricing and decision model |
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