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.

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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。

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.

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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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