Constant dollar and current cost accounting 現(xiàn)行價(jià)值與統(tǒng)一幣值會(huì)計(jì)
Research on allocation item cost of operation and anesthesia by current cost accounting 麻醉項(xiàng)目進(jìn)行成本測(cè)算的研究報(bào)告
This article , with reviewing the literatures of logistics costs management , and made a discussion on the characteristic of the logistics costs and the relationship of the costs in the logistics system . the article focus on cost management based on the current costing accounting , and then pointed out the issues about the logistics costs management in the current chinese enterprises 本文在對(duì)以往文獻(xiàn)進(jìn)行回顧的基礎(chǔ)上,通過對(duì)企業(yè)物流成本的特性、物流系統(tǒng)的成本之間的相互關(guān)系等理論問題的探討,并結(jié)合目前國內(nèi)企業(yè)在成本會(huì)計(jì)中對(duì)物流成本的處理方法,指出了我國企業(yè)現(xiàn)行的物流成本管理模式所存在的問題,并提出了改進(jìn)現(xiàn)行物流成本管理的建議以及運(yùn)用戰(zhàn)略成本管理思想進(jìn)行物流成本管理的觀點(diǎn)。