基于会计核算的企业物流成本管理问题研究  

Study on Enterprise Logistics Cost Management Based on Accounting System

作　　者：赵冬梅[1] 

机构地区：[1]河北大学财务处,河北保定071000

出　　处：《物流技术》2013年第7期86-87,93,共3页Logistics Technology

摘　　要：简述了会计核算与物流成本管理的内涵与二者间的关系,分析了目前我国企业基于会计核算的物流成本管理存在的问题,最后从会计核算的角度提出了做好企业物流成本管理、最终获得物流成本降低的可行措施。In this paper, we introduced the connotation of accounting and logistics cost management as well as the relation between the two, analyzed the logistics cost management system of Chinese enterprises based on the accounting system, and than from the angle of accounting, proposed the measures for enterprise logistics cost management.

关 键 词：会计核算 企业物流 成本管理 

分 类 号：F253.7[经济管理—国民经济]