| 制造企业物流成本计算体系的探讨 |
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| 引用本文： | 徐萌,章道云.制造企业物流成本计算体系的探讨[J].中国市场,2007(36):38-39. |
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| 作者姓名： | 徐萌 章道云 |
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| 作者单位： | 西华大学管理学院 |
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| 摘 要： | 我国物流成本远远高于发达国家,原因是多方面的,但与目前物流成本核算中的不合理密切相关。所以,要降低物流成本,必须从根本上改变物流成本核算的方法和体系。为此,本文对物流成本的计算体系进行了探讨。
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| 关 键 词： | 物流成本 费用要素 作业成本法 |
| 文章编号： | 1005-6432(2007)36-0038-02 |
The Manufacture Enterprise Flows the Cost Finding System the Discussion |
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| Xu Meng,Zhang Daoyun.The Manufacture Enterprise Flows the Cost Finding System the Discussion[J].China Market,2007(36):38-39. |
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| Authors: | Xu Meng Zhang Daoyun |
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| Abstract: | Logistics cost is far higher than the developed countries.The reasons are manifold,but related with the unreasonable of the current logistics cost tightly.Therefore,for reducing logistics costs,we must fundamentally change the method and system of logistics cost accounting.This paper discussed the system of logistics costs accounting. |
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| Keywords: | logistics costs cost elements activity-based costing |
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