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物流成本占据了企业成本的较大比重,又具有一定的下降空间,因而越来越受到企业的重视,理论界对其的探讨从未停止过。近年来,西方的一些专家学者将作业成本法引入企业物流成本的核算中,大获成功,为物流管理的发展和转变打破企业成本管理的瓶颈,扩大了企业的利润空间,进而提升企业的核心竞争力。
企业物流成本会计核算问题研究
【摘 要】
：
物流成本占据了企业成本的较大比重,又具有一定的下降空间,因而越来越受到企业的重视,理论界对其的探讨从未停止过。近年来,西方的一些专家学者将作业成本法引入企业物流成本
【机 构】
：
莆田湄渝高速公路有限责任公司
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2017年12期
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