物流成本核算一直是困扰现代企业的一个难题。
The logistics cost accounting has always been a problem facing modern enterprises.
物流成本核算是物流成本控制和管理的前提条件。
Logistics cost accounting is the precondition of the control and management to logistics costs.
当前，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。
At present Chinese enterprise management has not yet formed logistics cost's accounting model and 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。
However, China's enterprise management has not formed a fixed logistics cost accounting system.
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；
According to the characteristics of the logistics cost, accounting forms of logistics cost were designed, accounting system of logistics cost was established;
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。
Enterprise logistics cost accounting is not careful, on the other hand is no one noticed the importance of logistics cost.
将企业中的物流成本管理理念运用于高校物资供应中，建立起物资供应中心物流成本核算体系；
This article adopted the concept of enterprise's material flow cost management in the universities' material supply and constructed the cost accounting system of the supply center.
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。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
在这个模型框架内，系统地阐述了企业物流成本核算的涵括范围、数据收集来源以及相关物流成本的分配架构等。
In the model, the range, data origins and distributing frame of logistics costing in enterprise have also been expatiated by the Numbers.
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.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
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.
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。
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.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
物流环境的变化引起了物流企业成本核算方法的改变。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
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。
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.
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。
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.
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。
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.
希望本文能够为研究和制定适合物流企业成本报告和成本管理需要的成本核算制度提供参考。
Through this paper, the author wants to provide reference to study and set up cost calculating system which matches demand of the logistics enterprise's cost report and cost management.
负责公司产品的成本核算，与物流部门合作，确保月度成本核算的准备及时。
In charge of product cost calculation, cooperate with logistic department, make sure monthly cost calculation correctly and timely.
负责公司产品的成本核算，与物流部门合作，确保月度成本核算的准备及时。
In charge of product cost calculation, cooperate with logistic department, make sure monthly cost calculation correctly and timely.
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