摘要
分析了传统物流成本核算方法的缺陷,探讨了基于作业成本法的物流成本核算步骤、模型及其需要的数据,并就应注意的问题及其应用前景进行了阐述。
The paper analyzed the disadvantages of the traditional logistic cost calculation method and discussed the logistic cost calculation steps, model, required data were based on the operation cost method. A statement was conducted on the noted problems and the application prospects.
出处
《煤炭经济研究》
2013年第6期51-54,共4页
Coal Economic Research
关键词
物流成本
会计核算
作业成本法
logistic cost
accounting calculation
operation cost method
