生产制造企业物流成本核算问题研究

The Logistics Cost Accounting Research of the Manufacture Enterprise

在经济全球化的今天,资源越来越紧张,生产要素价格不断上涨,企业之间的竞争越来越激烈,物流成本核算作为物流成本管理基础,逐渐引起了越来越多的重视。文章首先对物流成本的发展做了简单的介绍,之后描述了现阶段存在的问题,对比了传统方法与作业成本法的不同,最后将基于作业成本法的物流核算方法应用于生产制造企业。

In the economic globalization, because of the increased strain on the resources, the continuous rise of the production factors and the fierce competition among the manufacturing industry, logistics cost accounting as the basis of logistics cost management has gradually attracted much more attention of the industry. This article firstly gave a brief introduction about the development of the logistics cost. Then pointed out the existed logistics cost accounting problems and compared the difference between the traditional logistics cost method and the activity-based costing method. At last apply the logistics cost accounting method based on activity-based costing to the manufacturing enterprise.