会计核算在物流企业中的运用及物流成本控制  

The Role of Accounting and Cost Control In Logistics EnterpriseS

作　　者：吴彩凤[1] 

机构地区：[1]无锡工艺职业技术学院经济管理系,江苏无锡214206

出　　处：《江苏商论》2011年第10期55-57,共3页Jiangsu Commercial Forum

基　　金：江苏省教育厅高校哲学社会科学基金项目(项目编号:2011SJB630061)

摘　　要：会计核算在物流企业经营管理中具有重要的作用。物流企业具有典型的服务业特点,其经营管理中会计核算与服务型企业紧密相关。通过对物流企业会计核算的特点分析,阐述基于物流成本控制的会计核算目标,解析物流企业会计核算的职能,并且提出物流企业的会计核算方法,促进物流企业会计制度的完善,提高物流企业经营效率,促进其快速成长,为现代物流业发展服务。It is undoubted that accounting plays an important role in operation and management of logistics enterprises.Since logistics enterprise is a typical service industry,its accounting has a close relation with serviced corporations.This treatise discusses about the features as well as functions of accounting in logistics enterprises,so as to find out some practical accounting methods,which is vital to the betterment of their accounting systems,boost of their management efficiency and constant driving force of their maturity.

关 键 词：会计核算 物流企业 成本控制 

分 类 号：F550.6[经济管理—产业经济]