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.
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；
Enterprise should establish concept of overall cost, reconstruct material flow system, arrange management links, fully tap profit in material flow.
企业应确立总成本观念，整合物流管理系统，梳理各管理环节，充分挖掘物流过程中的利润。
Material flow control is working key of production site management and important means of controlling production cost.
物流控制是生产现场管理的工作重点，是控制生产成本的重要手段。
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