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在分析我国物流成本和现行财务制度的基础上,阐述了利用作业成本法对企业物流成本进行控制的流程,并提出了降低企业物流成本的具体措施。
Based on the analysis of the logistics cost and the current financial system in our country, this paper elaborates the process of using the ABC method to control the logistics cost and puts forward the concrete measures to reduce the logistics cost of the enterprise.