DEA Model for Logistics Activity Cost Control of Enterprises
-
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.
-
Key words:
- logistics /
- activity-based cost /
- control /
- model /
- DEA /
- enterprise
-
孙朝苑.企业物流成本与服务[M].北京:科学出版社,2005:20-101.[2] 高建兵,黄岩.企业物流成本的控制研究[J].物流技术,2000(3):8-11.GAOJianbing,HUANG Yan.Research on enterprise logistics cost control[J].Logistics Technology,2000(3):8-11.[3] 杨超.用整体观念进行物流成本控制[J].黑龙江科技学院学报,2002(12):65-67.YANG Chao.Control of logistics cost with integer concept[J].Journal of Heilongjiang Institute of Science Technology,2002(12):65-67.[4] 黄炎波,张汉江.企业物流成本控制的系统方式[J].系统工程,2004(1):52-54.HUANG Yanbo,ZHANG Hanjiang.A system approach of logistics cost control[J].System Enginerring,2004(1):52-54.[5] 周永强,杨忠直.作业成本法在物流成本控制中的应用[J].工业工程,2004(6):65-68.ZHOU Yongqiang,YANG Zhongzhi.Application of activity-based costing to logistics cost mangment[J].Industrial EngineeringJournal,2004(6):65-68.[6] DREW S,SANGHAMETRA P.Activity-based costing for logistics and market[J].Business Process ManagementJournal,2004(5):584-597.[7] MURUGAN A,ASOKAN A,WEN HJ.Extranets:a tool for cost control in a value chain[J].Industrial Management Data Systems,1998(3):120-128.[8] PERTTILA T,HAUTANIEMI P.Activity-based costing and distribution logistics management[J].International Journal of Production Economics,1995(41):327-333.[9] 盛昭翰,朱乔,吴广谋.DEA理论、方法与应用[M].北京:科学出版社,1996:70-156.[10] CARSTEN H.Using data envelopment analysis to Benchmark activities[J].Production Economics,2001 (73):51-58. -
点击查看大图
计量
- 文章访问数: 1534
- HTML全文浏览量: 80
- PDF下载量: 363
- 被引次数: 0
下载: