论实施物流成本的管理与核算  

On carrying out the management and accounting method of cost of logistics

作　　者：郭艳峥[1] 张建宗[1] 高启[2] 

机构地区：[1]河北职业技术师范学院,秦皇岛校区,066004 [2]交通银行秦皇岛分行

出　　处：《河北科技师范学院学报（社会科学版）》2002年第4期18-20,共3页Journal of Hebei Normal University of Science & Technology(Social Sciences)

摘　　要：在企业高速发展的时期,成本成了企业的最大负担,通过扩大销售增加利润非常困难,降低其它方面的成本也非常的有限,加强物流成本的管理与核算,成了创新利润的新领域。Nowadays, the enterprises are developing so fast that the cost has become one of the heaviest burdens for the enterprises. It’s very difficult to increase the profits by increasing the sales, there’s also much limit to decrease the cost in other aspects. So, strengthening the management and accounting method of cost of logistics will become a new field of making new profits.

关 键 词：物流成本 管理 核算 创新利润 

分 类 号：F253[经济管理—国民经济]