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物流作为近些年来蓬勃发展的新兴行业,已经被评为成为当代企业的“第三利润源”。因此企业物流成本核算的研究,对于企业发展有着极大的意义,完善合理的物流会计核算对企业进行物流规划、控制和预测决策有重要的参考作用,它是保障企业经济效益提升的可靠支撑。物流成本会计核算是一种高效的物流成本计算方法,但是我国在这方面运用还存在着很多问题,本文就物流企业物流成本会计核算的内容意义进行分析,并对物流会计核算方式进行了探究。
Logistics, as a newly emerging industry that has thrived in recent years, has been rated as the “third source of profit” to become a contemporary enterprise. Therefore, the study of enterprise logistics cost accounting has great significance for the development of enterprises. Improving reasonable logistics accounting accounting is an important reference for enterprises in logistics planning, control and forecasting and decision-making. It is a reliable support for the protection of enterprises’ economic benefits. Logistics cost accounting is an efficient logistics cost calculation method, but there are still many problems that our country applies in this aspect. This article analyzes the content meaning of logistics cost accounting calculation and probes into the logistics accounting method.