| 企业物流成本核算的探讨 |
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| 引用本文： | 聂永刚.企业物流成本核算的探讨[J].物流技术,2012(17):361-363. |
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| 作者姓名： | 聂永刚 |
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| 作者单位： | 贵州财经大学会计学院 |
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| 摘 要： | 针对目前物流成本核算没有统一的模式和明确的体系可借鉴的现实状况,从核算和管理的需要出发,设计了企业物流成本的核算流程与方法,以期能够对加强企业的物流成本管理提供参考和借鉴。
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| 关 键 词： | 企业物流成本 物流成本分类 物流成本核算 |
Discussion of Enterprise Logistics Cost Accounting |
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| NIE Yong-gang.Discussion of Enterprise Logistics Cost Accounting[J].Logistics Technology,2012(17):361-363. |
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| Authors: | NIE Yong-gang |
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| Institution: | NIE Yong-gang(School of Accounting,Guizhou University of Finance & Economics,Guiyang 550004,China) |
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| Abstract: | In this paper,from the requirement of accounting and management,we designed the method and process for the accounting of enterprise logistics cost,which would hopefully constitute reference for the reinforcement of logistics cost management by the enterprises. |
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| Keywords: | enterprise logistics cost logistics cost classification logistics cost accounting |
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