浅析物流成本的会计核算和管理

On the Accounting and Management of Logistics Cost

现代物流作为一种先进的组织方式和管理技术,被世界各国广泛采用,并成为一种新兴行业,在经济发展中发挥着重要作用。当前,我国企业管理中还未形成固定的企业物流成本核算模式和制度。现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足,因此对于物流成本的会计核算还有待于进一步研究。

Modern logistic,as an advanced organization way and management techniques,are widely used around the world and form a new industry which plays an important role in economic development.At present Chinese enterprise management has not yet formed logistics cost＇s accounting model and system.Existing logistics cost counting has deficiencies such as unclear method,the lack of unified regulations and poor operation.So accounting for the logistics cost needs further research.