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物流成本是包装印刷企业成本中的重要组成部分,物流成本核算的准确性直接影响着包装印刷品的成本及其定价,但是,包装印刷企业的物流活动贯穿于整个生产经营活动中,种类繁多且复杂,因此传统的成本核算方法不能满足包装印刷企业物流成本核算的要求,在此背景下,本文通过对包装印刷业生产经营流程的分析,将作业成本法应用于包装印刷企业物流成本的核算,试图提高其核算结果的准确性和相关性。
Logistics cost is an important part of the cost of packaging and printing enterprises. The accuracy of logistics cost accounting directly affects the cost and pricing of packaging and printing materials. However, the logistics activities of packaging and printing enterprises run through the entire production and operation activities with a large variety and complexity Therefore, the traditional costing method can not meet the requirements of logistics cost accounting in packaging and printing enterprises. In this context, this paper applies the ABC method to the logistics cost accounting of packaging and printing enterprises through the analysis of the production and business process of the packaging and printing industry, Improve the accuracy and relevance of its accounting results.