企业物流成本核算方法创新研究

张晓艳

摘要：文章以制造企业为依托，以其物流成本核算为研究对象，通过分析企业物流的主要作业成本，结合物流作业的时间成本构建企业物流成本的核算模型，拟达到通过模型进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.

关键词：制造企业；物流成本；作业成本；作业时间成本

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

中图分类号：F253.7 文献标识码：A 文章编号：1006-4311（2017）01-0046-02