企业的物流成本会计核算问题研究  

作　　者：曹慧[1] 朱俊莹[2] 王燕[2] 

机构地区：[1]石家庄经济学院会计教研室 [2]石家庄经济学院会计学院

出　　处：《企业经济》2012年第1期179-181,共3页Enterprise Economy

基　　金：河北省科学技术研究与发展计划项目“ERP系统在我省企业管理实践应用中的研究”(批准号:03457278);河北省软科学项目“河北中小企业技术自主创新动力的实现机制与战略路径”(批准号:11457201D-34)

摘　　要：物流成本越来越受企业所重视,企业物流成本管理随着经济的飞速发展越来越凸显着自身的重要性,理论界对其的探讨从来没有停止。近年来,西方各国学者和专家更是把作业成本法应用在企业物流成本的核算管理当中并获得了成功,从物流管理的转变和发展打破企业成本管理的枷锁,拓展企业的利润空间,提高企业的生产运营质量,增强企业的核心竞争力。本文在对企业物流成本理论分析的基础上,对物流成本的会计核算问题进行了研究,建议在企业原有的财务核算体系中,通过增设明细科目的方法,引入作业成本法来核算企业的物流成本。Logistics cost has caught more attentions of the enterprises.With t he rapid economic development,logistics cost management of enterprises has incr easingly showed its important role,and theoretical circle never end discussion about.In recent years,the western scholars and experts have successfully appli ed activity-based costing accounting to accounting management of enterprises＇l ogistics cost,and broke enterprise cost management＇s shackles through transfor mation and development of logistics management,and thus,expanded enterprise＇s profit margins,improved enterprise＇s quality of manufacture and operations,a nd strengthened enterprises＇core competitive.This paper theoretically analyzed the enterprise logistics costs,and then studied the logistics cost accounting problems,and thus,introduced the activity-based costing to account logistics cost in original financial accounting system through increasing classification i tems.provided some advice,these were in the original business finance accountin g system,adding subsidiary ledger,introduces the activity-based costing to lo gistics cost accounting of enterprises.

关 键 词：物流成本 会计核算 作业成本法 

分 类 号：F252.3[经济管理—国民经济]