物流公司全成本管理初探  

Logistics Company Total Cost Management Research

作　　者：马瑛[1] 

机构地区：[1]内蒙古财经大学,内蒙古呼和浩特010070

出　　处：《物流科技》2016年第7期47-48,69,共3页Logistics Sci-Tech

摘　　要：在竞争日益激烈的市场环境中,物流公司要想持续健康发展,就需要依托现代管理会计,提高财务精细化管理水平。然而,目前我国许多物流公司存在成本过高、效率低下的局面。文章从全成本管理概念入手,分析了我国物流公司成本管理存在的问题和实施全成本管理的必要性,对构建物流公司全成本管理体系提出设想,具有一定现实意义。In the increasingly competitive market environment,the healthy development of the logistics company, it needs to rely on modern management accounting, improve the level of financial fine management. However, at present our country many logistics company exists the situation of high cost. This article obtains from the concept of total cost management, analyzes the problem of logistics cost management in our country and the necessity of implementation of full cost management, and put forward to in the construction of the logistics company the whole cost management system, has certain practical significance.

关 键 词：物流公司 全成本管理 体系 

分 类 号：F253.9[经济管理—国民经济]