張曉艷

摘要：文章以制造企業(yè)為依托，以其物流成本核算為研究對象，通過分析企業(yè)物流的主要作業(yè)成本，結(jié)合物流作業(yè)的時間成本構(gòu)建企業(yè)物流成本的核算模型，擬達(dá)到通過模型進(jìn)行物流成本核算的目的。

Abstract： Based on the manufacturing enterprise， this paper takes logistics cost accounting as the research object， analyzes the main operation cost of enterprise logistics to build the accounting model of enterprise logistics cost by the time cost of logistics operations to achieve the purpose of accounting logistics cost by the model.

關(guān)鍵詞：制造企業(yè)；物流成本；作業(yè)成本；作業(yè)時間成本

Key words： manufacturing enterprise；logistic cost；cost of activity；activity time cost

中圖分類號：F253.7 文獻(xiàn)標(biāo)識碼：A 文章編號：1006-4311（2017）01-0046-02