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김용호 ( ) - 지산전문대학 중소기업경영과
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Abstract
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Lately our companies are faced with many difficult problems such as conflicts between labour and manager, market opening pressure and so on in domestic and abroad. In such a situation, our companies must exert all possible efforts for continuous growth. Therefore, the study on physical distribution management which is called the last frontier for cost economies and the economy´s dark continent has been perceived as urgent problem to be solved in our country.
A measurement of physical distribution cost is the most important problem for solving physical distribution management problems. Yet, measurement of physical distribution cost is very difficult, because funtions of a physical distribution are more complexly interrelated with each and corporation accounting has historically been oriented to finance and production rather than physical distribution.
From this point of view, this study researched about the measurement of physical distribution cost. The basic concept and background for physical distribution cost are researched. And especially, measurement standard of physical distribution cost for company which is established in Korea and Japan is analyzed and researched.
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KeyWords
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원문 및 링크아웃 정보
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등재저널 정보
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