浅论企业隐性物流成本的核算与控制

Calculation and Control of Enterprise Implicit Logistics Cost

企业物流成本在企业总成本中的所占比例居高不下,其中重要的原因是企业忽略了企业的隐性物流成本,文中结合当前企业物流成本发展现状,通过对企业隐形物流成本的含义和特点分析,提出了企业隐性物流的具体核算方法,为具体核算企业的隐性物流成本提供方法,同时针对企业的具体运营流程提出了一些控制企业隐性物流成本的措施。

The cost of logistics enterprises in the total cost of enterprises in the proportion of high,the important reason is the enterprises ignore the implicit logistics cost of enterprise,combining the current situation of logistics cost of enterprise development in this paper,through the analysis of the meaning and characteristics of the logistics cost of enterprise invisible,puts forward the concrete calculation method of enterprise tacit logistics,provide method for implicit logistics cost accounting of enterprises,at the same time,the specific operation business process and puts forward some control measures of logistics cost of enterprise tacit.