电子商务环境下企业逆向物流的会计成本核算与控制研究

Study on Accounting and Control of Enterprise Reverse Logistics Cost in E-commerce Environment

首先对电子商务环境下逆向物流产生的原因及其作业流程进行分析,然后建立逆向物流的成本核算与控制模型,最后结合实例进行验证。

In this paper, we first analyzed the causes of reverse logistics in the e-commerce environment as well as the operational processes, then established the accounting and control model of the reverse logistics cost, and at the end verified it through an empirical case.