摘要
为了提高宏观和微观决策层所需的物流企业准确的成本信息,加强成本管理,从第三方物流企业成本核算的现状分析入手,阐述了传统成本核算方法所存在的主要缺陷,并提出一种适合于第三方物流企业的成本核算方法 -作业成本法。
In this paper, in order to ensure the accuracy of the cost information of the logistics enterprises needed in macroscopic or microscopic decision-making and step up cost management, we analyzed the current status of the costing practice of third partylogistics enterprises, introduced the main inadequacy of the traditional costing method and proposed the activity-based costing method which was suitable for the cost management of third party logistics enterprises.
出处
《物流技术》
北大核心
2012年第12期93-95,共3页
Logistics Technology
关键词
第三方物流企业
成本核算
作业成本法
third party logistics enterprise
cost accounting
activity-based costing
