摘要
传统的成本核算体系不能满足物流成本管理的需要。将作业成本法引入物流成本的核算及管理中,可以有效地控制物流成本,而且对作业成本法的普及起推动作用。
The traditional cost accounting system can't meet the logistics cost management.The introduction of activity-based costing method into logistics cost accounting and management can effectively control the logistics cost and promote the spread of activity-based costing.
出处
《安徽工业大学学报（社会科学版）》
2006年第3期104-105,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
企业
物流成本
作业成本法
成本核算
enterprise
logistics cost
activity-based costing
cost accounting
