The Research on Logistics Cost Accounting and Management in China
There are two fields called the first and second profit source of corporation: Reducing manufacture cost and labor cost.With competition increasingly ardent and the first and the second profit lessening gradually,logistics as the last frontier of reducing cost gradually arouses notice.How to reduce and control logistics cost is important problem every enterprise manager faces.Logistics management called the fhifd profit source is the most important for corporation.Logistics cost management is the core of enterprises logistics management course,which plays the vital role in promoting the efficiency of the logistics management and ascertaining the logistics service level.Logistics cost is one of the core concepts in logistics.Logistics cost occupies a great proportion in the enterprise total cost.It can strengthen the core competition of the corporation to calculate and control logistics cost correctly.To reduce logistic costs and to promote modern logistic industry in China,we have to find clues from the differences and chaos domestically and abroad and to explore scientific and practical macro and micro analytical framework and accounting method of logistics cost.
Logistics Cost Logisties Cost Accounting and Managemerit Activity-Based Costing(ABC)
Qi Dianwei
School of Economy and Management Changchun University of Science and Technology,P.R.China,130022
国际会议
2006 Interntional Conferecne on Management of Logistics and Supply Chain(2006物流与供应链管理国际研讨会)
长沙
英文
591-594
2006-09-20（万方平台首次上网日期，不代表论文的发表时间）