浅谈物流成本的会计核算与管理
发布时间：2019-08-09 08:20
【摘要】：近年来,我国企业物流和物流企业不管是在规模、数量、业绩创新以及服务能力上,都达到了更高的水平。但由于目前与物流会计相关的制度以及与物流管理相关的法规还未出台,会计学术界对如何进行物流成本会计核算的实务探索和理论研究还相当匮乏,必须要在结合我国国情的前提下不断地探索和研究,才能建立一个完整的会计核算和管理系统。因此,文章从物流企业成本、会计核算存在的问题,作业成本法的原理、作用等方面进行了论述。
[Abstract]:In recent years, the logistics and logistics enterprises of our country have reached a higher level in terms of scale, quantity, performance innovation and service ability. However, because the current system related to logistics accounting and the laws and regulations related to logistics management have not yet been issued, the practical exploration and theoretical research on how to carry out logistics cost accounting in accounting circles is still quite scarce. It is necessary to continuously explore and study it under the premise of combining the national conditions of our country in order to establish a complete accounting and management system. Therefore, this paper discusses the cost of logistics enterprises, the existing problems of accounting, the principle and function of activity-based costing (ABC).
【作者单位】： 江西卫生职业学院;
【分类号】：F253.7
本文编号：2524684
[Abstract]:In recent years, the logistics and logistics enterprises of our country have reached a higher level in terms of scale, quantity, performance innovation and service ability. However, because the current system related to logistics accounting and the laws and regulations related to logistics management have not yet been issued, the practical exploration and theoretical research on how to carry out logistics cost accounting in accounting circles is still quite scarce. It is necessary to continuously explore and study it under the premise of combining the national conditions of our country in order to establish a complete accounting and management system. Therefore, this paper discusses the cost of logistics enterprises, the existing problems of accounting, the principle and function of activity-based costing (ABC).
【作者单位】： 江西卫生职业学院;
【分类号】：F253.7
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