Cash discharge and enterprise cost have become basic and core concepts since MM capital structure theory was presented in the 1950s.

自1950年MM资本结构理论提出以来，“现金流量”与“企业价值”便成为现代财务理论的基本的、核心的概念。

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This chapter introduced the basic concepts of cost responsibility system and the implementation of the basic system.

本章介绍了责任成本的基本概念体系和实施中的基本制度。

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This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts, and it proposes the techniques of logistic cost accounting.

本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。

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