摘要
我国的物流成本管理研究还处在起步阶段,在思想观念、理论研究和实际工作中还存在诸多不足,有必要将现代物流理念、先进的成本管理方法和现代经营管理模式引入物流成本管理领域。文中首先综述了目前企业物流成本方面的研究,介绍了我国采用的几种物流成本核算方法,论述了企业物流成本管理的发展模式。
The study in logistics cost management is still at the entry-level in China, and there is lots of shortages in the ideas, and is necessary to introduce the modem logistics ideas and advanced cost management methods into the area of logis- tics cost management. This paper reviewed the current enterprise＇s logistics cost,introduced several kinds of logistics costs ac- counting methods, and discussed the development model of logistics cost management.
出处
《物流工程与管理》
2009年第10期51-52,共2页
Logistics Engineering and Management
关键词
物流成本
成本核算
成本管理
logistics cost
cost accounting
cost management
