摘要
物流成本管理是企业获取竞争优势的关键因素,加强物流成本管理,采用正确的物流成本核算方法和建立科学合理的物流成本核算体系及核算标准对物流成本进行有效控制,是一种有效降低我国企业物流成本的低成本竞争战略。通过了解我国企业物流成本核算现状,比较分析传统的物流成本核算方法及缺陷,最后将作业成本法运用到物流成本核算中,为我国企业降低物流成本提供有力的理论依据。
Logistics cost management is a key factor for competitive advantage. Strengthenning the logistics cost management, using the correct cost accounting methods, establishing a scientific and rational logistics cost accounting system and accounting standards to control logistics costs, is an effective low-cost competitive strategy to reduce the logistics cost of our country enterprises. This article know the current situation of logistics cost accouting of our country enterprises, comparative analysis of the traditional logistics cost accounting methods and deficiencies, and activity-based costing will be applied to logistics cost accounting, providing a strong theoretical basis for reducing logistics costs of our country enterprises.
出处
《物流科技》
2010年第8期61-63,共3页
Logistics Sci-Tech
关键词
物流成本
物流成本核算
作业成本法
logistic cost
logistic cost accouting
activitybased costing
