摘要
结合国家标准企业物流成本构成与计算,从会计的角度出发,阐述了笔者对此问题的理解和做法,以及对国家标准的推广和普及进行了探讨。
In view of the national standards and codes of conduct on enterprise logistics cost composition and accounting, the paper presents its understanding and thinking of the matter and discusses the promotion and popularization of the national standards across the industries.
出处
《物流技术》
2011年第11期114-115,134,共3页
Logistics Technology
关键词
物流成本构成
物流成本核算
国家标准
logistics cost composition
logistics cost accounting
national standard