摘要
通过分析现代物流成本管理中存在的问题,提出了建立物流成本会计的必要性及初步构想。
Analyzing the problems existing in modem logistics cost management, the paper discusses the necessity of setting up lo- gistics cost accounting and how to set up the logistics cost accounting.
出处
《物流技术》
2009年第5期34-35,共2页
Logistics Technology
关键词
物流成本
物流成本管理
物流成本会计
logistics cost
logistics cost management
logistics cost accounting