摘要
对零售连锁企业的物流成本进行分析,在总结零售连锁企业物流成本构成和影响因素基础上分析了目前存在的主要问题,并就问题提出成本核算方法和控制措施。
In this paper, we analyzed the logistics cost of the chain retailing enterprises, summarized its composition and influence factors as well as the major issues thereof, and at the end, in view of such, proposed the method for the accounting and control of the logistics cost.
出处
《物流技术》
北大核心
2014年第10期108-110,共3页
Logistics Technology
关键词
成本控制
物流成本
零售连锁企业
成本核算
cost control
logistics cost
chain retailing enterprise
cost accounting
