关于建立物流管理会计理论框架的一些思考

The Thinks of Established Logistics Management Accounting Theory Frames

文章通过分析现代物流管理会计中存在的问题,提出了建立物流管理会计的重要性和必要性,阐述了建立物流管理会计的一些思路和方法,展望了物流管理会计作为一门新兴学科的发展趋势。

The paper through analysis the problems of modern logistics management accounting, Put forward the importance and necessity that established logistics management accounting, Expounded some thoughts and methods that established logistics management accounting, expected the development tends of logistics management accounting as a new subject.