摘要
将作业成本法与平衡计分卡引入一个新的领域--物流企业的战略管理,并根据两者的互补性,提出结合使用的建议。
The paper integrates operation-based costing and balanced scorecard into the strategic management of logistics enterprises and gives some advices to the integration according to the mutualism between them.
出处
《物流技术》
2005年第2期41-44,共4页
Logistics Technology
关键词
作业成本法
平衡计分卡
物流企业
结合
运用
operation-based costing
balanced scorecard
logistics enterprise
integration
