现行企业会计核算制度应单独考虑到物流成本

The Present Enterprise Accounting system Should Alone Consider the Thing Flows the Cost

随着物流管理的迅速发展,物流成本越来越受到人们的重视。然而,物流成本都包括哪些内容,应如何管理以使其得到相对量上的降低,在理论上还不是十分清晰,在实践中也没有探索出一套切实可行的方法。如能将物流成本融入会计核算制度,以借贷记账法进行系统全面的管理,将不失为一条很好的思路。

Along with the logistics management rapid development, the logistics cost more and more is valued people＇s. However, what does the logistics cost all include, how should manage enable it to obtain in relative quantity depression, theoretically is not extremely clear, in reality has not explored set of practical and feasible methods. If can integrate the logistics cost the accounting system, lends money keeps accounts the law to carry on the system comprehensive management, will not lose will be a very good mentality.