直接成本法
- 网络Direct Costing
直接成本法-
由于物流企业增加了许多复杂的、多元的、混合的作业，使得物流企业的间接成本超过了直接成本，传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。
Proliferation in complexity , diversity and mix as well as the displacement of direct labor and material costs by overhead , has overwhelmed Traditional Costing ( TC ) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise .