| 物流成本核算体系构建研究 |
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| 引用本文： | 胡晓玲.物流成本核算体系构建研究[J].物流技术,2012(13):140-142. |
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| 作者姓名： | 胡晓玲 |
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| 作者单位： | 广东机电职业技术学院 |
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| 摘 要： | 指出了我国企业物流成本核算存在的主要问题与建立现代企业物流成本核算体系的意义,最后就如何建立物流成本核算框架结构问题进行了探讨。
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| 关 键 词： | 成本核算体系 物流成本 企业物流 |
Study on Establishment of Logistics Cost Accounting System |
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| HU Xiao-ling.Study on Establishment of Logistics Cost Accounting System[J].Logistics Technology,2012(13):140-142. |
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| Authors: | HU Xiao-ling |
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| Institution: | HU Xiao-ling(Guangdong Jidian Polytechnic,Guangzhou 510515,China) |
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| Abstract: | In this paper we pointed out the main problems faced by the Chinese enterprises in the accounting of logistics cost as well as the significance of the establishment of the modern logistics cost accounting system and at the end discussed how to establish such a system as well as the its structural properties. |
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| Keywords: | cost accounting system logistics cost enterprise logistics |
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