基于价值工程法的物流成本管理研究

摘要

The paper proposes to use value engineering principle on the basis of activity-based costing to effectively manage logistics cost while ensuring the realization of logistics functions, which is a new approach to the strengthening and improvement of logistics cost control.%在作业成本法核算的基础上,提出运用价值工程法原理,在保证物流活动功能实现的基础上对物流成本进行有效控制,从新的角度加强并且完善对物流成本的管理.