The logistics cost accounting has always been a problem facing modern enterprises.
物流成本核算一直是困扰现代企业的一个难题。
Logistics cost accounting is the precondition of the control and management to logistics costs.
物流成本核算是物流成本控制和管理的前提条件。
However, China's enterprise management has not formed a fixed logistics cost accounting system.
但是目前我国企业管理中还未形成固定的企业物流成本核算模式和制度。
Enterprise logistics cost accounting is not careful, on the other hand is no one noticed the importance of logistics cost.
对企业自身物流成本核算并不细致，或者说对物流成本这一重要的指标还不够重视。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
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。
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。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
Part II is an introduction about the composing of our country car internal logistics cost, and analyzes the method and thought of accounting internal logistics cost combining with a national standard.
第二部分介绍了我国轿车企业物流成本的构成，并结合国家标准浅析浅析轿车企业物流成本计算的策略和思路。
Existing logistics cost counting has deficiencies such as unclear method, the lack of unified regulations and poor operation. So accounting for the logistics cost needs further research.
现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足，因此对于物流成本的会计核算还有待于进一步研究。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
物流环境的变化引起了物流企业成本核算方法的改变。
According to the characteristics of the logistics cost, accounting forms of logistics cost were designed, accounting system of logistics cost was established;
根据物流成本的特点，设计出物流成本核算表格，建立物流成本核算体系；
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
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