关于建立物流管理会计理论体系的思考

本文认为,制造业企业物流管理会计的建立可以通过大量的走访式调查,形成分类型的制造业企业的物流系统作业项目库、作业资源库、作业成本动因库,制作出分类型的制造业企业物流系统作业问卷调查表寄送各调查单位,通过数据处理得出初步的分类型的制造业企业物流系统作业项目体系,最后经过纠偏得出较理想的分类型的制造业企业物流系统作业项目体系,再根据此作业项目体系,按作业成本法的思想,对传统管理会计中的4大部份内容进行适当修改,形成物流管理会计内容。物流管理会计的研究可通过统计调查法、正交实验法、专家共构法、统计加工法、软系统综合集成法、SWOT矩阵分析法、作业成本法等。

Some Considerations on Establishing Logistics Management Accounting Theory Frames

The author puts forward that the establishment of manufacture enterpri ses' logistics management accounting should based on investigation interview. To establish this, we should establish the database of logistics operational proje cts, resources, cost motivation, make out different kinds of questionnaire, send these questionnaires to the interviewee, get the primary logistic operational p roject system of different kinds of manufacture enterprises by data process, and then refine it. Based on this refined system, we should modify the contents of traditional management accounting, and form the content of logistics management accounting. There are also various kinds of methods involved in research on logi stics management accounting.