摘要
目前,我国物流业成本管理尚存在许多薄弱环节,大部分企业还存在会计核算信息的不对称性、物流周转率低、物流成本的核算存在缺陷、物流成本控制的手段和方法不成熟等问题。因而,必须树立现代物流理念,建立统一的物流成本制度,加强物流成本的核算、运用战略管理思想实施物流企业的成本控制等,以提高物流企业成本管理的水平,有效地降低物流企业的经营成本。
At present, there exist many weak points in logistics cost management in China, which are the asymmetrical information in account calculation, the low turnover of logistics, defects in logistics cost calculation, the immature means andmethods in logistics cost control in many companies. As a result, it is necessary to establish the idea of modem logistics, set up a uniform logistics cost system, strengthen logistics cost caleulation and make use of strategy management idea to control cost in logistics company, so as to upgrade the logistics cost management level and decrease the managing cost of logistics company.
出处
《惠州学院学报》
2009年第4期25-28,共4页
Journal of Huizhou University
关键词
物流业
成本核算
物流成本管理
logistics
cost calculation
logistics cost management
