基于内部会计控制的现代企业物流成本管理优化

Optimization of Modern Enterprise Logistics Cost Management Based on Internal Accounting Control

首先介绍了基于内部会计控制的现代企业物流成本管理优化的基本内涵及其作用,接着重点分析了现代企业物流成本内部会计控制管理优化框架的基本结构、构成要素及其作用机制,从物流成本会计核算、物流财务绩效评估、物流成本预算以及物流成本控制等方面勾画了企业物流成本内部会计控制管理优化的基本架构,最后结合相关物流成本内部会计控制管理优化的理论模式,提出了加强和改善现代企业物流成本内部会计控制的建议和对策。

In this paper,we first introduced the basic connotation and function of the modern enterprise logistics cost management and optimization based on internal accounting control,then analyzed emphatically its basic structure,composing elements and operating mechanism of the framework of the management and optimization,then outlined its basic architecture on the aspects of logistics cost accounting,logistics financial performance evaluation,logistics cost budgeting and logistics cost control,etc.,and finally proposed the suggestions and countermeasures to strengthen and improve the internal accounting control of enterprise logistics cost.