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1.我国企业物流成本管理存在的主要问题1.1企业财务制度中无单独项目反映物流成本,难以对各种物流费用作明确全面的计算与分析。在我国现行的会计制度下,物流成本不是在物流活动的基础上计算的各项费用,不实行单独核算,而是混合在“材料采购”、“管理费用”等项目之中。其弊端是企业管理人员不能确认和分配每一项物流活动的费用,无法获取企业物流成本的真实数据,无法准确评价物流绩效,自然也无法对物流成本进行有效控制,结果使物流成本阻碍了成本的降低和利润的增加。
1. The main problems in China’s logistics cost management 1.1 There is no single project in the financial system reflects the logistics costs, it is difficult for a variety of logistics costs for a clear and comprehensive calculation and analysis. Under the current accounting system in our country, the logistics cost is not calculated on the basis of the logistics activities. It is not a separate accounting, but mixed in such items as “material procurement ”, “management fee ” and so on. The drawback is that business managers can not confirm and allocate the cost of each logistics activities can not get the true value of the logistics costs of enterprises can not accurately evaluate the logistics performance naturally can not effectively control the cost of logistics as a result of logistics costs hinder the cost Decrease and profit increase.