文中从价值链管理的需要出发，指出传统成本会计的缺陷，并为现代成本会计的完善提出建议。

The paper points out the weakness of classic cost accounting and table a proposal to perfect the modern cost accounting.

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通过分析现代物流成本管理中存在的问题，提出了建立物流成本会计的必要性及初步构想。

Analyzing the problems existing in modern logistics cost management, the paper discusses the necessity of setting up logistics cost accounting and how to set up the logistics cost accounting.

youdao

通过分析现代物流成本管理中存在的问题，提出了建立物流成本会计的必要性及初步构想。

Analyzing the problems existing in modern logistics cost management, the paper discusses the necessity of setting up logistics cost accounting and how to set up the logistics cost accounting.

youdao