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随着消费个性化、生产国际化的发展,物流成本在企业成本中的比例呈上升趋势,如何准确核算物流成本成为理论研究和实务需要的当务之急。文章在分析物流成本内涵的基础上,指出当前在物流成本核算方面存在缺乏理论支撑、没有指导性规范、资料不全、缺乏准确分配物流间接费用的环境基础、缺乏精通物流特征和成本核算的人才等问题,并提出了相应的改进建议。
With the development of personalization of consumption and the internationalization of production, the proportion of logistics cost in the cost of an enterprise is on the rise. How to accurately calculate the logistics cost has become a top priority for theoretical research and practical needs. Based on the analysis of the connotation of logistics cost, the article points out that there is a lack of theoretical support in the field of logistics cost accounting, there is no guiding norms, incomplete information, lack of environmental basis for accurately allocating logistics indirect costs, lack of talents proficient in logistics characteristics and cost accounting, etc. Problems, and put forward corresponding suggestions for improvement.