物流本钱管理与绩效考核物流管理与专题讨论第二组2025 年 4 月 目 录1 物流本钱概述.........................................................................................1物流本钱的概念.....................................................................................1物流本钱的几种重要的理论学说.........................................................1企业物流本钱的影响因素.....................................................................22 物流本钱的分类.....................................................................................5物流本钱的传统分类.............................................................................5有利于物流管理的新分类方式.............................................................73 物流本钱核算.......................................................................................10物流本钱核算方法综述.......................................................................10作业本钱法〔ACTIVITY-BASED COSTING ABC〕..............................12作业本钱法概念体系........................................................................12作业本钱法计算程序........................................................................14作业本钱法的优点............................................................................15作业本钱法在物流企业中的应用....................................................17案例分析...............................................................................................17安得物流公司简介............................................................................17当前物流本钱核算方法分析............................................................18基于 ABC 法核算物流效劳本钱......................................................194 物流绩效管理.......................................................................................25物流绩效管理的定义...........................................................................25物流绩效管理理念框架.........................................
