摘要
物流是现代企业流通环节的重要实现形式,而供应链是企业得以运行的初始阶段,具有支配企业运行周期与进度的地位,供应链物流结构的合理性和整体质量关系到企业发展的顺畅性和稳定性,从供应链系统理论的角度,探讨该模式下物流会计核算的运用及其优化路径。
The effectiveness and overall quality of the logistics structure of a supply chain are directly related to the smooth and sta-ble development of the member enterprises, in view of which, in this paper, we have discussed the application of logistics accounting for the supply chain system and how to optimize its effect and function.
出处
《物流技术》
北大核心
2012年第7期114-115,134,共3页
Logistics Technology
关键词
供应链
物流管理
会计核算
supply chain
logistics management
accounting
