工业生产企业物流成本会计核算

Logistic Cost on Checking of Industry Corporation

本文针对目前物流成本会计核算难点问题,从以下几方面进行了探讨:确定物流成本从属范畴;物流成本会计核算;物流成本的计算方法;进行物流成本核算的必要条件。

This paper studies the difficult problem on the logistic costing of industry corporation from several aspects： ensuring category of the cost hypo taxis, checking the logistic cost, accounting the logistic cost, and the necessary condition of checking the logistic cost