明确了物流园区的基本概念及功能。

The concept and functions of Logistics Park are defined.

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本文围绕物流园区的基本概念、功能、发展趋势、属性、运作模式等进行了系统的阐述。

This paper is aimed at expounding the basic concepts, functions, development trends, features and operating mode of physical distribution districts.

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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。

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.

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