...征及其环流形势 [河南气象 Meteorology Journal of Henan] 物流成本核算方法 [冶金财会 Metallurgical Financical Accounting] 濮阳市城区餐饮业卫生监督效果评价 [中国公共卫生管理 Chinese Journal of Public Health Mangement] ..
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在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
然而在新的物流环境下，传统成本核算方法已显露不足。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
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。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
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