论文部分内容阅读
物流成本的管理,必须建立在可靠的物流成本信息基础之上,而按照中国现行财务制度所提供的财务信息,不能满足物流成本管理的需要,物流成本核算状况不容乐观。文章介绍了制造业物流成本的相关概念,分析了制造业物流成本会计核算现状及形成原因,提出了制造业物流成本核算体系构建的一些设想,对解决物流成本管理需要与现行财务制度之间的技术冲突进行了有益的尝试。
The management of logistics costs must be based on reliable logistics cost information. According to the financial information provided by the current financial system in China, logistics cost management can not meet the needs of the logistics cost accounting situation is not optimistic. This paper introduces the related concepts of manufacturing logistics cost, analyzes the current situation and reasons of manufacturing logistics cost accounting, and puts forward some tentative plans for the construction of logistics cost accounting system in manufacturing industry. It analyzes the problems of logistics cost management and the current financial system Technical conflicts have made useful attempts.