| 浅析物流成本的会计核算和管理 |
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| 引用本文： | 王丹,闫红兵. 浅析物流成本的会计核算和管理[J]. 长春金融高等专科学校学报, 2010, 0(2): 48-50. DOI: 10.3969/j.issn.1671-6671.2010.02.014 |
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| 作者姓名： | 王丹 闫红兵 |
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| 作者单位： | 长春金融高等专科学校,会计系,吉林,长春,130028;包商银行,运营服务部,内蒙古,包头,014030 |
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| 摘 要： | 现代物流作为一种先进的组织方式和管理技术,被世界各国广泛采用,并成为一种新兴行业,在经济发展中发挥着重要作用。当前,我国企业管理中还未形成固定的企业物流成本核算模式和制度。现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足,因此对于物流成本的会计核算还有待于进一步研究。
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| 关 键 词： | 物流成本 会计核算 物流管理 |
On the Accounting and Management of Logistics Cost |
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| WANG Dan,YAN Hong-bing. On the Accounting and Management of Logistics Cost[J]. Journal of Changchun Finance College, 2010, 0(2): 48-50. DOI: 10.3969/j.issn.1671-6671.2010.02.014 |
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| Authors: | WANG Dan YAN Hong-bing |
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| Affiliation: | 1.Accounting Department,Changchun Finance College,Changchun 130028,China;2.Baoshang Bank,Baotou 014030,China) |
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| Abstract: | Modern logistic,as an advanced organization way and management techniques,are widely used around the world and form a new industry which plays an important role in economic development.At present Chinese enterprise management has not yet formed logistics cost＇s accounting model and system.Existing logistics cost counting has deficiencies such as unclear method,the lack of unified regulations and poor operation.So accounting for the logistics cost needs further research. |
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| Keywords: | logistics cost accounting logistics management |
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