企业物流会计成本核算研究  

Study on Enterprise Logistics Cost Accounting

作　　者：赵弢[1] 

机构地区：[1]乐山师范学院,四川乐山614000

出　　处：《物流技术》2013年第1期194-196,共3页Logistics Technology

基　　金：四川旅游发展研究中心资助项目(LYM12-45);乐山师范学院资助项目(Y1214)

摘　　要：从企业物流成本的构成入手,分析了企业物流成本核算的一般程序,分析了物流成本核算的账目设置,以A公司为例,从形态类别、功能类别和适用范围三个方面详细介绍了企业物流成本核算的创新方式,以对传统的成本核算进行改进,找出物流成本控制重点,并对物流绩效进行评价,对物流活动进行全过程成本控制,不断改善物流成本的控制效果,更好地进行物流成本的核算和控制。In this paper, starting from the composition of enterprise logistics cost, we analyzed the general procedure of enterprise logistics cost accounting, analyzed the setting of books in the accounting and then in the case of a Company A and from the aspects of form, function and applicable scope, introduced in detail the innovation of the accounting method. Then we modified the traditional cost accounting method, identified the key points in logistics cost control, evaluated the logistics performance and efficiency and carried out the whole process control of the logistics cost of the company to continuously improve the effect of logistics cost control.

关 键 词：物流成本 成本科目 成本核算 

分 类 号：F274[经济管理—企业管理]