In this paper,we first analyzed the current cost accounting practice of steel logistics,then used TDABC and accounting method to analyze the practice,and with the empirical case of current steel-making enterprises as the data basis and relying on the logistics accounting method studied in this paper,classified the cost of steel logistics.%首先对目前的钢铁物流成本核算进行分析,用TDABC和会计核算法对其进行物流成本核算研究.然后通过现有的钢铁生产企业的实例作为数据基础,根据物流成本核算方法,对钢铁物流成本进行分类,从而计算出钢铁生产企业的物流成本,以期反映钢铁物流成本的真实状态.
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