略论物流管理会计的有关问题

现有会计核算体系与企业物流管理的现实之间存在着技术冲突。服务于内部的管理会计一般是以整个企业的经济活动为研究对象,没有把企业物流作为独立的系统进行研究。因此有必要对物流管理会计的有关问题进行专门的研究。该文首先介绍了物流管理,然后在此基础上提出了"物流管理会计"的概念,并且对物流管理会计的核算进行了分析,最后在物流预算控制和绩效管理方面提出了建议。

On Logistics Management Accounting

Management accounting generally regards the whole activities of the industrial enterprises as the objective of the research project at present. Logistics activities are not studied as systematically relatively independent activities. Thus, this paper puts forward "Logistics Management Accounting". As a subject giving service to the enterprises' logistics management,it uses the logistics activities as the objective. The paper deals with logistics management at first,and then puts forward the concept of logistics management accounting.And meanwhile it analyses the assess of logistics mamagement accounting.Finally the paper expounds some suggestions to logistics budget control and efficiency administration.