我国物流成本预算管理体系构建研究  

Study on Construction of China′s Logistics Management System of Cost Budgeting

作　　者：傅桂林[1] 袁水林[1] 

机构地区：[1]山西财经大学会计学院,太原030006

出　　处：《商业研究》2010年第4期212-216,共5页Commercial Research

基　　金：中国物流学会重点课题;项目2009KT018

摘　　要：根据当前我国物流成本管理实践的需要,从会计学与物流学相结合的角度,着重对我国企业物流成本预算管理体系的建立与完善进行研究和探讨。在充分考虑目前我国不同企业在物流成本管理水平与要求、会计管理与核算的基础工作、企业全面预算管理的普及程度等方面的差异,设计适合我国国情的方法模式,以适应企业物流成本预算编制的需要。Based on the requirements of present practice of logistics cost management, this project tries to research the establishment and improvement of China＇s logistics management cost system from the perspective of accounting and logistics. Fully considering the differences of the different enterprises in logistics cost management standards and requirements, the foundation work of accounting and budget, and popular level of budget management, this paper provides the suitable method for China＇s national conditions to meet the needs of logistics enterprises cost budgeting.

关 键 词：物流成本预算 体系 模式 方法 

分 类 号：F506[经济管理—产业经济]