基于TDABC和会计核算法的钢铁物流成本核算研究  

Study on Cost Accounting for Steel Logistics Based on TDABC and Accounting Method

作　　者：孔祥鸿[1] 

机构地区：[1]云南民族大学,云南昆明650000

出　　处：《物流技术》2013年第7期294-296,共3页Logistics Technology

摘　　要：首先对目前的钢铁物流成本核算进行分析,用TDABC和会计核算法对其进行物流成本核算研究。然后通过现有的钢铁生产企业的实例作为数据基础,根据物流成本核算方法,对钢铁物流成本进行分类,从而计算出钢铁生产企业的物流成本,以期反映钢铁物流成本的真实状态。In this paper, we first analyzed the current cost accounting practice of steel logistics, then used TDABC and accounting method to analyze the practice, and with the empirical case of current steel-making enterprises as the data basis and relying on the logistics accounting method studied in this paper, classified the cost of steel logistics.

关 键 词：TDABC 会计核算法 钢铁物流 成本核算 

分 类 号：F250[经济管理—国民经济]