物流企业如何核算物流成本  

How calculation does the thing flow the enterprise to flow the cost

作　　者：贾晓波[1] 

机构地区：[1]无锡商业职业技术学院,江苏无锡214000

出　　处：《科技信息》2006年第03S期73-73,共1页Science & Technology Information

摘　　要：在物流企业的运营过程中,普遍反映物流成本核算存在问题,本文介绍了在国外较常应用的成本核算方法——作业成本法(ABC法),并比较了传统会计核算方法与作业成本法两者之间的不同。Flows the enterprise in the thing in the operation process, the universal reflection flowed the cost accounting existence question, this article introduces in overseas comparatively often application cost accounting method —— work cost law （ABC law）, and compared traditional method and the work cost law two between difference.

关 键 词：作业成本法 成本核算 物流 

分 类 号：F275.3[经济管理—企业管理]