He took a piece of wet towel wipe the tears on my face said: "I was director of logistics accounting ten years, handling hundreds of thousands of money, but I never took a dime."
他拿了一块湿毛巾擦去我脸上的泪痕说：“我当后勤财会部主任十几年了，经手的钱财成千上万，但我从没有拿过一分一厘。”
He does not want logistics companies or accounting firms.
他不想要物流公司或会计师事务所。
Get the right people involved from the start-from marketing and sales, operations, logistics, customer service, accounting, and finance.
从一开始就要找对的人进行参与，包括市场与营销，运营，物流，客户服务，会计和财务。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。
Students majoring in medicine provided medical care, students majoring in finance were in charge of accounting and logistics, and students majoring in journalism updated the team's micro blog.
医学专业的学生提供医疗保障，金融专业的学生掌管会计和后勤，新闻专业的学生负责更新团队微博。
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.
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。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
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。
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.
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。
Unfortunately, the independent accounting among each business department resulted in the emergence of the bottleneck in unified enterprise logistics management.
但由于各事业总部的独立核算致使企业内部物流出现了统一管理的瓶颈。
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.
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。
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.
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。
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.
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。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
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。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
Logistics cost accounting is the precondition of the control and management to logistics costs.
物流成本核算是物流成本控制和管理的前提条件。
Enterprise logistics cost accounting is not careful, on the other hand is no one noticed the importance of logistics cost.
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。
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.
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。
At present Chinese enterprise management has not yet formed logistics cost's accounting model and system.
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。
In 2006, our China launched the regular survey of social logistics and accounting functions.
2006年我国启动了定期的社会物流统计调查与核算工作。
The nine areas of logistics are accounting, legal services, insurance, banking, information technology, website development, e-commerce, travel, and real estate.
九个地区物流会计、法律服务、保险、银行、资讯科技、网站开发、电子商务、旅游、房地产等。
Existing logistics cost counting has deficiencies such as unclear method, the lack of unified regulations and poor operation. So accounting for the logistics cost needs further research.
现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足，因此对于物流成本的会计核算还有待于进一步研究。
However, China's enterprise management has not formed a fixed logistics cost accounting 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。
Part II is an introduction about the composing of our country car internal logistics cost, and analyzes the method and thought of accounting internal logistics cost combining with a national standard.
第二部分介绍了我国轿车企业物流成本的构成，并结合国家标准浅析浅析轿车企业物流成本计算的策略和思路。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
物流环境的变化引起了物流企业成本核算方法的改变。
Business: accounting, business management, economy, financial, marketing, real estate, logistics, tourism and computer.
商学院：会计、商业管理、经济、金融、市场营销、不动产、物流、旅游和计算机。
In order to tackle the ever-increasingly intense competition, logistics enterprises have to define the spacial range of their accounting and auditing in the complicated business circumstance.
物流企业必须透过复杂的经营环境，明确物流企业会计核算的空间范围，加强其内部管理才能应对越来越激烈的企业竞争。
According to the characteristics of the logistics cost, accounting forms of logistics cost were designed, accounting system of logistics cost was established;
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；
Ph. D. , professor, chairman of Business School, Brock University, Canada; expert in the field of logistics, accounting and business administration.
加拿大布洛克大学工商行政管理学院院长，博士，教授，物流、财会和工商管理领域的专家。
The logistics cost accounting has always been a problem facing modern enterprises.
物流成本核算一直是困扰现代企业的一个难题。
Moreover, the accounting and control to logistics costs are significantly complex, involving every aspects or steps of business operations and logistics activities.
企业物流成本的会计核算是一项复杂的系统工程，涉及企业生产经营过程中的每一个环节及物流活动的各个方面。
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