基于作业成本法的航天物流企业成本研究 = Cost study of logistics enterprises in China aerospace industry by activity based costing
随着国有企业体制改革的不断深化，中国航天工业面临着难得的发展机遇和激烈的市场竞争，人们越来越深刻地认识到成本控制已成为提升企业的竞争力的关键要素。本文以航天某物流企业为例，运用作业成本法对企业主要物资供应服务的成本进行了计算和分析，对企业的关键业务流程进行了优化。通过数据对比分析，系统阐述了作业成本法在航天物流企业的成本归集、企业业务特点的准确反映、真实成本的还原、非增值作业的消除、利润增长点的挖掘以及促进全面质量管理和推进协同供应链体系建设等方面发挥的重要作用。 With the deepening of the reform of state-owned enterprises, Chi...
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| Format: | Theses and Dissertations |
| Language: | Chinese |
| Published: |
2013
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| Online Access: | http://hdl.handle.net/10356/51111 |
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| Institution: | Nanyang Technological University |
| Language: | Chinese |