DEA Model for Logistics Activity Cost Control of Enterprises
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摘要: 为解决作业成本(ABC)法在物流成本控制方面可操作性差的问题,建立了物流作业成本控制数据包络分析(DEA)模型.该模型的运行机理是用DEA方法将物流作业作为决策单元评价输入输出要素的运作效率.根据评价结果,保留高效率作业,并对低效率作业提供改进目标和方向.物流作业成本控制DEA模型的关键步骤分别是建立企业物流作业库、分解物流作业和确定物流作业决策单元的效率.Abstract: To solve the problem that the activity based costing method has bad operability in logistics activity cost control of enterprises,a DEA (data envelopment analysis) model was presented.The mechanism of the model is to take a logistics activity as a decision making unit to evaluate the efficiency of input and output.Based on the DEA results,the high efficient logistics activities are reserved,and the low efficient ones are improved with explicit goals and methods.The key procedures applying the DEA model include establishing a standard logistics activity database,decomposing logistics activities and determining the logistics efficiencies of the decision units.
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Key words:
- logistics /
- activity-based cost /
- control /
- model /
- DEA /
- enterprise
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