基于日本研究理论的我国企业物流成本核算浅析

摘要

介绍了物流成本核算对企业的影响以及我国企业物流成本核算面临的问题,结合日本物流界的一些观点,提出了企业物流成本在双轨制下如何进行科目设置、如何进行核算,最后用实例说明了这一分类科目的具体操作方法.%In this paper,we introduced the influence of logistics cost accounting on the enterprise as well as the problems experienced by the Chinese enterprises in this respect and in connection with some opinions from the Japanese logistics research field,proposed the setting of the enterprise logistics cost entries under the duo-track system.At the end,in an empirical example we demonstrated the specific process for the classification of the entries.