浅析企业物流成本构成与核算

Study on Enterprise Logistics Cost Composition and Accounting

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.