기업물류비 관리 방안에 관한 연구

• 영문명: A Study on the Management of Corporate Logistics Costs
• 발행기관: 한국국제상학회
• 저자명: 홍철규(Cheol-kyu Hong)
• 간행물 정보: 『국제상학』國際商學 第22卷 第1號, 67~85쪽, 전체 19쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2007.03.30

영문 초록

  Several studies have focused on the cost accounting side of corporate logistics costs, that is, how to calculate the exact total amount of logistics costs, how to categorize these costs, and how to calculate the logistic costs of various cost objects including products, customers, distribution channels and geographical areas.
  However, the ultimate goal in the cost accounting side of logistics costs is to manage logistics costs to price products, evaluate relative competitiveness and increase/decrease some part of or all logistics costs. This is the cost management side of logistics costs. Cost management of logistics costs includes increasing (not always decreasing) logistics costs deliberately if doing so decreases the total costs of the firm"s value chain activities. The goal of this study is to suggest the right direction about how to manage logistics costs and how to utilize recent cost management tools such as JIT(Just-in-time) manufacturing, Cell production, TOC(Theory of Constraints), and ABC(Activity based costing) in order to control and manage various logistics costs.

목차

Abstract
Ⅰ. 서론
Ⅱ. 물류비와 타 원가와의 상충관계 분석
Ⅲ. 적시생산과 제약자원이론
Ⅳ. 활동기준원가계산의 물류비관리에의 활용
Ⅴ. 결론
참고문헌

키워드

Logistics Costs Cost Management JIT Cell Production TOC ABC