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物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。 关键词：物流；物流本钱；物流治理会计 Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics That method is called logistics management Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics Key words: logistics; logistics cost; logistics management accounting 1物流及物流本钱 物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。 2物流本钱研究的目的及现状 现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。 纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
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给你几个成本管理的参考文献看一下比如s企业采购成本管理研究顾客价值视角下高校餐饮店成本管理研究建筑企业项目成本管理探讨汽车制造企业物流成本管理与控制研究
最快的方式，是在知网上搜这类论文，看论文里的参考文献，一搜一大把。
人家要的成本，这是一个大类。你老说物流成本做什么啊？你是不是学的物流啊，我学的物流专业我都不给他说这个。对不上的嘛。
[1] Hospital li cost accounting method of application and cost analysis [D] Beijing university of Chinese medicine, 2002, [2] by The hospital drugs of a modern logistics management [D] the tianjin university, 2004, [3] LvSuR Based on the theory of homework cost industrial [6] WangXiaoL The hospital economic cost accounting [D] zhengzhou university, 2006, [7] WangAiW Manufacturing enterprise logistics cost ABC measurement [D] changsha university of science and technology, 2006, [8] YangHaiQ The hospital clinical departments cost benefit analysis [D] the first military medical university, 2006, [9] guoping zhang based on ABC's Production cost accounting system design [D] dalian university of technology, 2006, [10] WangD Based on the activity-based costing method in university education cost accounting of [D] dalian maritime university, 2007, [1] JinY Single disease [J] cost accounting discusses anhui health professional technology institute, 2006, (6), [2] SunGuiC Shallow to negotiate with the small and medium-sized enterprises in China cost control [J] the north, 2010, economic (18) [3] WuGuoHe of economic management in The application of cost accounting and the present and future [J] ranked, 2010, (12) [4] MaFengY According to the hospital cost accounting problems and solutions [J] financial measures (academic edition), 2009, () [5] ChenXiangR Financial personnel learning and ability of the growth [J] financial (academic version), 2010, (12) [6] ChenJ The hospital financial system extension and implementation effect explore [J] accounting communications, 2009, (29) Contact details QQ 1098270167 [7] SangShengJuan, LiuPing, JiangWenW The activity-based costing method in the hospital cost accounting discussed the application [J] accounting communications, 2010, (11) [8] willow, FengZeYong, moody's YangB Well, human resource management, and control the cost of hospital [J] chongqing medical, 2009, () [9] ZhangPeiLin, ZhuXiuFang, YanWeiHua, ZhangYaLi, LuXiaoQin, Since the establishment of our country hospital cost control development [J] chongqing medical history, 2009, () [10] GengGongX The hospital internal cost accounting the problems and countermeasures of contemporary economic [J], 2009, (16)
给你几个成本管理的参考文献看一下比如S企业采购成本管理研究顾客价值视角下高校餐饮店成本管理研究建筑企业项目成本管理探讨汽车制造企业物流成本管理与控制研究等等还有很多_asp?pageid=11818关于成本管理的题目、提纲内容，希望鄙人的粗浅见解可以对您有所帮助，望采纳，在此感谢了
[2] 师东菊,安祥林,赵兴艳 企业战略成本管理中存在的问题及策略研究[J] 中国科技信息, 2007,(02) [3] 王宁 现代企业战略成本管理的探讨[J] 会计之友(中旬刊), 2007,(05) [4] 李春献,高安吉,刘均敏 战略成本管理的特点及其应用[J] 企业改革与管理, 2007,(01) [5] 袁华 战略成本管理的基本分析框架[J] 商场现代化, 2007,(14) [6] 任利军,李永,张永宏 战略成本管理方法及其实施程序探析[J] 会计之友(下), 2007,(03) [7] 熊建新 战略成本管理的运用[J] 审计与理财, 2007,(02) [8] 刘芳 实施战略成本管理应注意的若干问题[J] 商场现代化, 2007,(03) \
给你几个成本管理的参考文献看一下比如S企业采购成本管理研究顾客价值视角下高校餐饮店成本管理研究建筑企业项目成本管理探讨汽车制造企业物流成本管理与控制研究等等还有很多_asp?pageid=11818关于成本管理的题目、提纲内容，希望鄙人的粗浅见解可以对您有所帮助，望采纳，在此感谢了
最快的方式，是在知网上搜这类论文，看论文里的参考文献，一搜一大把。