摘要
本文通过对第三方物流企业的现状以及现有核算方法的分析,提出了改进现有物流核算标准的缺点,把作业成本法应用到第三方物流成本核算中。并阐述了怎样将作业成本法应用到第三方物流的成本核算中。
Based on the situation of third-party logistics enterprises as well as the analysis of existing accounting methods proposed to improve the existing standard cost-effective logistics shortcomings,the activity based-costing applied to the cost accounting in the third-party logistics.
出处
《中国市场》
北大核心
2008年第2期47-48,共2页
China Market
关键词
第三方物流
作业成本法
物流成本
third-party logistics
activities based-costing
logistics cost
