Financial index analysis and performance evaluation of logistics management accountingThis part included the establishment finance evaluation index system, the use of suitable models and methods which carried on logistics management performance evaluation and the correct division of the logistics responsibility center and so on.
企业物流管理会计的财务指标分析与业绩评价主要包括建立财务评价指标体系，采用适当的模型和方法进行物流管理的绩效评价，正确划分物流责任中心等。
参考来源 - 企业物流管理会计若干问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
First, budgets are prepared for each responsibility center.
第一，为每个责任中心制定预算。
Second, the accounting system separately measures the performance of each responsibility center.
第二，利用会计系统分别测量每个责任中心的绩效。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.
成本中心：成本中心是能控制成本发生的任何责任中心。
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