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《企业物流成本核算方法的选择（the choice of enterprise logistics cost accounting method）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、企业物流成本核算方法的选择（Thechoiceofenterpriselogisticscostaccountingmethod）ThechoiceofenterpriselogisticscostaccountingmethodThechoiceofenterpriselogisticscostaccountingmethod2008-12-2015:10:56Logisticsasthe"thirdprofitsource","reducethecostofthelastboundary",howtoca
2、lculatethelogisticscostisthecurrentconcernofenterprises.Inpractice,theaccountingmethod,thepopularstatisticalaccountingmethodandaccountingmethodofoperationandotherthreekindsofaccountingmethodsofbackground,content,advantagesanddisadvantagesaswellastheinfluenc
3、efactorsofchoiceisnotclear,causingconfusioninthechoiceofaccountingmethods.Thispapersummarizesthethreekindsofaccountingmethodsandcomparativeanalysisofadvantagesanddisadvantagesofvariousmethods,aimstohelptheenterpriselogisticscostaccountingmethodsappropriatec
4、hoicebeforestartingthelogisticscostaccountingsystem.Threekindsofaccountingmethodsofenterpriselogisticscost(1)theaccountingmethodoflogisticscost.Inordertoprovidedetailedlogisticscostinformation,somescholarsbelievethatthelogisticscostaccountingshouldfirstrely
5、ontheexistingaccountinginformationsystem.Butthetraditionalaccountingmethodisdifficulttoobtainenoughdatatocalculatethelogisticscost,andthecompromiseistomakesomeamendmentstoit.Thelogisticscostaccountingmethodofthecurrencyasthemainmeasurementscale,bysettingupa
6、ccounts,prepareaccountingvouchers,registrationbooksandaccountingstatementsandotheraccountingmethodstorecordandreflectthelogisticscost.Themaincontentsofperfectinglogisticscostaccountingmethodsinclude:First,definethelogisticscostprojectonthebasisoffinancialac
7、countingsystem.Enterprisesinthelogisticscostaccounting,firstofall,accordingtothelogisticscostaccountingobjecttodeterminetheenterpriselogisticscostofdifferentaccountinglevelsofspecificprojects.Atpresent,thelogisticscostcanbedeterminedaccordingtotherangeoflog
8、istics,paymentformandfunctionclassificationandobjectofdifferentstandards,butshouldpayattentiontothelogisticscostaccountingprojectmustbefullyreflectsthelogisticscostofthebusiness.Second,theenterprisesho
