小议物流成本的会计核算

Slightly Discusses Logistics Cost the Accounting

物流被认为是企业的第三利润源,而保证这一利润源泉实现的关键是降低物流成本。本文从中美物流费用占GDP比重的对比入手,分析了核算物流成本的必要性,指出当前会计核算的局限,并针对这些局限提出相应的对策措施。

Logistics are regarded as the third source of profit in an enterprise. The key to guarrantee the realization of this is to reduce the cost of logistics. This article makes an attempt to analyze the necessity of assessing logistics cost？ in terms of the comparison between the proportion of circulation＇s fee in GDP in China and that of United States. The article points out the limitation of accounting assessment today and proposes solutions to these problems.