物流成本核算

物流成本核算是事后控制，为物流成本控制提供准确的物流成本信息；

Logistics cost accounting offers accurate logistics cost information afterwards .

其中，物流成本核算采用以活动为基础的作业成本计算模式，物流成本分析也运用了作业成本法中的作业分析、价值链分析等方法。

Among them , logistics cost accounting and logistics cost analyzing are based on activities and adopt value-chain analysis .

对于物流成本核算，引入了基于作业的物流成本核算模型以及ABC法，并对企业物流管理会计核算体系提出了许多自己的思考。

Regarding to logistics cost calculation ; the part has introduced models of activity-based logistics cost accounting and the ABC law .

ABC法在物流成本核算中的案例研究通过对宜宾某制造企业的案例研究，用作业成本法对物流成本对象进行了核算，利用计算结果对公司连续三年的物流成本状况进行分析。

By the case study of one manufacturing company , the paper took the ABC method to account the logistics cost . And analyze the condition of three years ' logistics cost through the result .

本文在分析和比较任务成本（MissionCosting）与作业成本（Activity-basedCosting）的前提下，将任务成本与作业成本结合起来构建了企业物流成本核算的M-A模型框架。

At the base of analyzing and comparing mission costing and activity-based costing , an M-A model of logistics costing in enterprise has been built under the condition of combing the two methods .

然后，在阐述了作业成本法和SCOR模型的基本理论后，结合物流成本核算的特点和要求，构建了基于SCOR模型的物流作业成本核算模型（ABC-SCOR模型）。

Then , we introduced the ABC system and SCOR model , and discussed their advantages in logistics costing . Based on these two theories , combined with the character and requirements of logistics costing , an ABC-SCOR based logistic costing framework was constructed .

作业成本法在物流成本核算中的应用研究

Activity-based Costing in the Cost of Logistics in the Applied Research

基于作业与时间相结合的物流成本核算研究

Research on Logistics Cost Account Based on Activity-Based-Costing and Time-Driven

关于企业物流成本核算的基本原理研究。

Research on the fundamental principle of logistic cost account .

建立和完善物流成本核算规范体系

Establishing and Perfecting Enterprise Logistics Costing Standard System

浅析制造业物流成本核算体系

A Brief Study on Manufacturing Logistics-Cost Counting System

基于作业成本法的物流成本核算模型及其应用研究

ABC-Based Logistic Cost Calculation Model and Its Application

制造型企业物流成本核算与控制方法研究

Study on Manufacturing Logistic Cost Calculation and Control

试论企业物流成本核算体系的构建

Study on Accounting System for Logistics Cost

最后，构建了企业物流成本核算的帐务体系。

At last , the paper builds accounting system of logistic cost account . 3 .

企业物流成本核算中存在的问题及改进方法

Problems and Measures of Logistics Cost Calculation

提出了基于作业与时间相结合的企业物流成本核算方法。

The paper puts forward logistic cost account method based on activity and time . 2 .

当前，我国企业管理中还未形成固定的企业物流成本核算模式和制度。

At present Chinese enterprise management has not yet formed logistics cost 's accounting model and system .

最后，从具体案例出发，讨论了物流成本核算体系在第三方物流企业中实际应用，同时为企业的管理提供决策依据。

Finally , a specific case was discussed on the cost system , and the management decisions are provided .

按照基于环境影响的企业物流成本核算体系，论文对某化肥生产企业物流成本进行了实证研究。

According to the enterprise logistics cost accounting system , the paper does an empirical study on a fertilizer manufacture .

重点对烟草行业物流成本核算过程展开分析与研究，并给出了作业成本控制与管理的模式。

The process of tobacco logistics cost accounting was focused on . Finally , the mode of Activity-Based Costing Control and Management was discussed .

物流成本核算和管理是企业对物流进行有效管理的前提。

Enterprise logistics cost management is the effectively means to manage the logistics , and also the evaluation scale of Evaluating the enterprise logistics .

从A企业业务流程和物流成本核算的现状出发，探索作业与时间相结合的物流成本核算方法在A企业的具体应用。

From the current logistic cost account circumstances of enterprise A , searching the practical application of logistic cost account based on activity and time .

总结企业物流成本核算的内容、模式及方法，指出现行核算体系存在的主要问题，并探讨企业物流成本核算的研究方向。

It summarizes the content model and method of business logistics cost calculation , indicates problems of the present calculable system and probes into research trend about business logistics cost .

现代企业进行物流成本的核算离不开信息系统的支持，特别是ERP系统在企业的运用，给物流成本的核算提供了一个契机。

Modern enterprise logistics cost accounting need the information system support , especially the ERP systems ' apply in enterprises , provides the logistics cost accounting an opportunity .

因此，准确地对物流成本进行核算就具有非常重要的意义。

So , it is very important to account logistic cost exactly .

关于物流成本会计核算基本框架构想

A Construction on the Basic Framework of Logistic Cost Accounting

其次，阐述了企业物流成本的核算内容。

Then , the paper sets forth the content of logistic cost account .

完善物流成本的核算体系；

Perfect the calculation system of logistics cost .

创建第三方物流企业成本核算模型探析&基于时间驱动作业成本法

Cost Accounting Model of Third Party Logistics Enterprises : Based on Time-Driven Activity-based Cost