浅析我国企业物流成本核算存在的问题

An Analysis of Cost Accounting Problems of Existing Chinese Enterprise about Logistics

清楚掌握企业成本信息是现代企业管理的基础,物流成本核算体系的建立便是为了精确反映作为企业成本之一的企业物流成本。文中从物流成本的概念出发,介绍完善成本核算体系的必要性,并就我国企业成本核算体系的现状及存在的问题作出分析,提出改进企业物流成本核算方法,使其系统化、规范化的相关建议。

A clear grasp of the cost information is the basis of enterprise management, and the establish of cost accounting system of logistics is used to reflect exactly about logistic cost, which is as part of operating cost. This text start with the conception of logistics, then give an introduction about necessity of completing the logistics cost accounting system, and make an analysis against current situation and problems of Chinese logistics cost accounting system. After that, there is some advice about how to revive it, which will help to systemize and normalize it.