计划体制下,管理会计对物流企业管理作用探讨——管理会计在中铁快运的应用

The Function of Management Accounting to Logistics Enterprise under the Planning System: The Application of Management Accounting at China Railway Express

管理会计是从传统会计体系中分离出来的一门边缘学科,吸收了经济学、管理学、会计学、统计学等内容,与传统的财务会计相得益彰;物流管理应用管理会计是以物流成本为中心,通过对物流成本分析,对物流活动进行预测、决策、规划和控制;物流管理会计是为企业物流管理服务的,它强调"事前计划、事中控制、事后反馈"三部曲的统一,体现了一套"预测、计划、决策、控制、分析、考核"的管理模式。

Management accounting is a an interdisciplinary subject separates from the traditional accounting system which absorbed the economics, management, accounting, statistics and is complemented with the traditional accounting. Logistics management applied management accounting should make logistics cost as the center, through the analysis of logistics cost to predict, decide, plan and control of logistics activity. Logistics management accounting services for enterprise logistics management, it emphasizes the unity of pre-planning, process control and afterwards feedback which embodies a set of management mode of prediction, plan, decision making, control, analysis and evaluation.