企業物流成本核算方法創新研究

張曉艷

摘要：文章以制造企業為依托，以其物流成本核算為研究對象，通過分析企業物流的主要作業成本，結合物流作業的時間成本構建企業物流成本的核算模型，擬達到通過模型進行物流成本核算的目的。

Abstract： Based on the manufacturing enterprise， this paper takes logistics cost accounting as the research object， analyzes the main operation cost of enterprise logistics to build the accounting model of enterprise logistics cost by the time cost of logistics operations to achieve the purpose of accounting logistics cost by the model.

關鍵詞：制造企業；物流成本；作業成本；作業時間成本

Key words： manufacturing enterprise；logistic cost；cost of activity；activity time cost

中圖分類號：F253.7 文獻標識碼：A 文章編號：1006-4311（2017）01-0046-02