logistics management accounting

Unfortunately, the independent accounting among each business department resulted in the emergence of the bottleneck in unified enterprise logistics management.

但由于各事业总部的独立核算致使企业内部物流出现了统一管理的瓶颈。

Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.

因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。

Analyzing the problems existing in modern logistics cost management, the paper discusses the necessity of setting up logistics cost accounting and how to set up the logistics cost accounting.

通过分析现代物流成本管理中存在的问题，提出了建立物流成本会计的必要性及初步构想。