ENTERPRISE'S LOGISTICS COST CHECKING FORMATION BASED ON LOGISTICS CYCLE TIME

摘要

Related to enterprise logistics and relevant cost, this paper studies the frame of check system and check index system and the establishment of check methods of enterprise logistics cost. Based on supply chain management theory, value chain, and cost management theory, this paper evaluates enterprise's logistics cost based on logistics cycle time, and establishes logistics cycle time. Using gray system theory and modern accounting method, this paper establishes five basic safeguard systems of enterprise' s logistics cost check system, illustrates the steps of enterprise' s logistics cost check and checking contents.