基于物流职能的物流成本核算  

Calculation of Logistics Cost Based on Logistics Functions

作　　者：喻文华[1] 

机构地区：[1]南京大学,江苏南京210093

出　　处：《物流科技》2008年第1期34-37,共4页Logistics Sci-Tech

摘　　要：克服传统的物流职能之间内容的交叉重叠和支付形态分类细项依赖于传统会计学分录的两大缺陷,建立了新的物流成本核算体系,将核算时间从传统的事后改为事前或事中,并对物流的库存持有成本做了初步完善。This article overcomes two limitations in traditional logistics cost calculating. The first one is that the content of different logistics functions crossover and overlap. The other is the items of payment modality rely on traditional accounting. Based upr on these things, it establishes a new system of logistics cost calculating, changing the calculating time from after the event to beforehand, makes preliminary amelioration about storage holding cost.

关 键 词：物流职能 物流成本 库存持有成本 

分 类 号：F253.7[经济管理—国民经济]