摘要
对管理会计在物流企业成本优化中的应用问题进行了系统的研究,分析了物流成本管理的内容、目的与优化模式,讨论了物流企业成本管理中存在的问题,并从管理会计的视角给出了物流企业成本管理体系的优化途径。
In this paper, we studied systematically the application of management accounting in the cost optimization of logistics enterprises, analyzed the content, objective and optimization mode of logistics cost management, discussed the existing problems and at the end, from the perspective of management accounting, presented the path for the optimization of the cost management system of the logistics enterprises.
出处
《物流技术》
北大核心
2014年第2期22-23,26,共3页
Logistics Technology
关键词
物流管理
管理会计
物流成本
成本优化
logistics management
management accounting
logistics cost
cost optimization