| 浅析第三方物流成本核算 |
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| 引用本文： | 徐小函,王晗. 浅析第三方物流成本核算[J]. 中国市场, 2008, 0(2): 47-48 |
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| 作者姓名： | 徐小函 王晗 |
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| 作者单位： | 大连交通大学 |
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| 摘 要： | 本文通过对第三方物流企业的现状以及现有核算方法的分析,提出了改进现有物流核算标准的缺点,把作业成本法应用到第三方物流成本核算中。并阐述了怎样将作业成本法应用到第三方物流的成本核算中。
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| 关 键 词： | 第三方物流 作业成本法 物流成本 |
| 文章编号： | 1005-6432(2008)02-0047-02 |
The TPL Cost Accounting Analysis |
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| Xu Xiaohan,Wang Han. The TPL Cost Accounting Analysis[J]. China Market, 2008, 0(2): 47-48 |
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| Authors: | Xu Xiaohan Wang Han |
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| Affiliation: | Xu Xiaohan Wang Han(Dalian Jiaotong University) |
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| Abstract: | Based on the situation of third-party logistics enterprises as well as the analysis of existing accounting methods proposed to improve the existing standard cost-effective logistics shortcomings,the activity based-costing applied to the cost accounting in the third-party logistics. |
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| Keywords: | third-party logistics activities based-costing logistics cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
