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我国家电企业的物流费用核算模式研究
引用本文:李文秀. 我国家电企业的物流费用核算模式研究[J]. 财会通讯, 2006, 0(3)
作者姓名:李文秀
作者单位:浙江师范大学高等技术学院 浙江金华321004
摘    要:随着物流技术的进步,社会分工的细化,以及家电市场的成熟,家电企业的竞争不再只是停留在传统生产成本的节约上,任一价值链环节的成本节约都可能是企业在市场上取得竞争优势的关键。本文希冀从物流费用核算模式上的优化来实现成本节约。

关 键 词:家电企业  物流费用  核算模式

The study of logistics expense calculation pattern about Electrical appliances enterprise in our country
Li Wenxiu. The study of logistics expense calculation pattern about Electrical appliances enterprise in our country[J]. Communication of Finance and Accounting, 2006, 0(3)
Authors:Li Wenxiu
Abstract:s: With logistics technology progress, social division thinning, as well as electrical appliances market maturity, the competition of electrical appliances enterprises no longer stays only on tradition production cost economy. the cost saving of any value chain link may be the key that the enterprises gain the competitive advantage in the market .This article hoped to realize cost saving by optimizing logistics expense calculation pattern.
Keywords:Electrical appliances enterprise Logistics expense Calculation pattern  
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