基于价值工程和熵值法的钢铁企业铁矿石采购物流成本核算研究

摘要

In this paper, in the case of the steel-manufacturing enterprises, we used the VE and entropy value method to calculate the iron ore logistics and purchasing costs which could reflect truthfully the logistics cost in the purchasing of the iron ore to the maximum extent and then optimized the logistics and transportation costs of these enterprises in view of the conclusions reached.%主要以钢铁企业为例，利用价值工程和熵值法核算铁矿石物流采购成本，能最大程度上真实反映出采购的物流成本。通过对采购物流成本的核算，对企业的铁矿石物流运输成本进行优化控制，有较强的现实意义。