摘要
国内物流企业现行成本核算方法存在的问题,必须应用新的方法加以解决。在物流企业中应用作业成本法,能建立更为全面、准确、及时的成本管理体系。作业成本法核算程序的科学性和有效性以及作业成本法的应用价值,应该是我国大多数物流企业现实的选择。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.The application of operating cost method in logistics enterprises can establish a more comprehensive,accurate and timely cost management system.The scientific nature and effectiveness of the application of activitybased costing as well as its value should be the realistic option of the majority of logistics enterprises in China.
出处
《吉林省经济管理干部学院学报》
2010年第2期58-60,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
财务管理
物流成本
研究
Financial management
Logistics costs
Research
