连锁企业物流成本核算方法探讨

Disussios on Chain enterprises Logistics Costs of checking methods

统一配送是连锁企业核心竞争力的一个重要部分,而如何挖掘物流这一"第三利润源泉"已成为连锁企业获得竞争力的关键。在既不影响传统会计核算、又不过多增加成本的前提下,如何准确核算物流成本,成为连锁企业获得竞争优势的一项重要对策。

Unified distribution is an important part of chain enterprises＇ core competitiveness. How to explore the third ＂profit spring＂ on logistics has become the key point of gaining competitiveness for chain enterprises. Under the circumstances of not affecting traditional accountacy checking and adding extra costs, how to check the logistics costs accurately has been a crucial countermeasure to gain competitive advantages for chain enterprises.