| 物流成本控制与核算研究 |
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| 引用本文： | 高博,王凤娟.物流成本控制与核算研究[J].商品储运与养护,2007,29(3):76-78. |
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| 作者姓名： | 高博 王凤娟 |
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| 作者单位： | 长安大学经济与管理学院,西安,710064 |
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| 摘 要： | 文中阐述物流成本控制的必要性,在此基础上引进作业成本法的成本控制模式,并结合会计核算对物流成本进行精辟分析,以期对目前企业物流成本管理方式有所借鉴。
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| 关 键 词： | 物流成本 成本控制 成本核算 |
| 文章编号： | 1007-4538（2007）03-0076-03 |
| 修稿时间： | 2007-04-28 |
Study On The Control And Accounting Of Logistics Cost |
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| Gao Bo,Wang Fengjuan.Study On The Control And Accounting Of Logistics Cost[J].Storage Transportation & Preservation of Commodities,2007,29(3):76-78. |
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| Authors: | Gao Bo Wang Fengjuan |
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| Abstract: | Cost control mode of activity-based Costing is offered based on illustrating the necessity of controlling the Logistics cost.Moreover,Logistics cost combined with accounting is analyzed incisively.It is hoped that it will be beneficial to the present enterprise's Logistics cost managing manner. |
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| Keywords: | Logistics cost cost control cost accounting |
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