物流企业信息成本核算与管理研究

摘要

In this paper,we explored the connotation of information cost and the characteristics of the information cost of logistics enterprises,on the basis of which,we pointed out that the accounting of the information cost of the enterprises should include information production cost,information service cost,and information utility cost,etc.,introduced how to set the entries in the information cost account as well as the specific accounting process,illustrated the method and significance of the preparation of information cost accounting report,and at the end put forward the measures to strengthen information cost management of the logistics enterprises.%探讨了信息成本的含义以及物流企业信息成本的特征,在此基础上,指出物流企业信息成本核算的内容包括信息生产成本、信息服务成本、信息使用成本等,并给出了信息成本核算的帐户设置及核算流程,并说明了信息成本报告的编制方法及意义,最后提出了加强物流企业信息成本管理的措施.