摘要
根据当前我国物流成本管理实践的需要,从会计学与物流学相结合的角度,着重对我国企业物流成本预算管理体系的建立与完善进行研究和探讨。在充分考虑目前我国不同企业在物流成本管理水平与要求、会计管理与核算的基础工作、企业全面预算管理的普及程度等方面的差异,设计适合我国国情的方法模式,以适应企业物流成本预算编制的需要。
Based on the requirements of present practice of logistics cost management, this project tries to research the establishment and improvement of China's logistics management cost system from the perspective of accounting and logistics. Fully considering the differences of the different enterprises in logistics cost management standards and requirements, the foundation work of accounting and budget, and popular level of budget management, this paper provides the suitable method for China's national conditions to meet the needs of logistics enterprises cost budgeting.
出处
《商业研究》
CSSCI
北大核心
2010年第4期212-216,共5页
Commercial Research
基金
中国物流学会重点课题
项目2009KT018
关键词
物流成本预算
体系
模式
方法
logistics cost budgeting
system
model
method