| 建立和完善物流成本核算规范体系 |
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| 引用本文： | 潘立亚.建立和完善物流成本核算规范体系[J].资源开发与市场,2006,22(4):361-362,364. |
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| 作者姓名： | 潘立亚 |
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| 作者单位： | 成都信息工程学院电子商务系,四川,成都,610225 |
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| 摘 要： | 降低物流成本，提高物流效益是现代物流的目标。建立科学规范的物流成本核算体系，是实现这一目标的先决条件和基础性工作。针对我国物流成本核算方面落后的现状，借鉴物流管理先进国家经验，制定我国物流成本核算规范，保证企业物流成本核算有据可依，有章可循。
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| 关 键 词： | 物流成本 成本核算 核算标准 |
| 文章编号： | 1005-8141（2006）04-0361-02 |
| 收稿时间： | 2006-06-20 |
| 修稿时间： | 2006-06-202006-07-28 |
Establishing and Perfecting Enterprise Logistics Costing Standard System |
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| PAN Li-ya.Establishing and Perfecting Enterprise Logistics Costing Standard System[J].Resource Development & Market,2006,22(4):361-362,364. |
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| Authors: | PAN Li-ya |
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| Institution: | Electronic Commerce Department, Chengdu University of Information Technology,Chengdu 610225 |
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| Abstract: | Under the current enterprise accounting system,enterprises were hard to compute a logistics cost completely according to the content of the logistics cost,and the logistics cost that shared in out according to the current cost method,also couldn't satisfy the demand of the logistics.This kind of condition contained the level of logistics management in enterprise.In this text,advanced experiences from other countries would be modeled,and it would help us to establish and perfect the enterprises logistics costing standard system. |
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| Keywords: | logistics cost accounting costing standard |
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