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。
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