What is more, the article uses systemic method to make simulant appreciation on COSCO logistics system cost control and quality control. 本文並採用層次分析法從中遠物流成本管理和質量管理兩方面對中遠物流系統進行了模擬評價。
Activity-based cost management which belongs to cost management account cate yory has been used to check logistics cost in order to develop the cost management method in loystics. 摘要針對目前物流成本管理相對落後的現狀和企業物流成本核算中存在的缺陷，將成本管理會計範疇的作業成本法應用於企業物流成本核算中。
