CAJ | 학술논문

物流成本越来越受企业所重视,企业物流成本管理随着经济的飞速发展越来越凸显着自身的重要性,理论界对其的探讨从来没有停止。近年来,西方各国学者和专家更是把作业成本法应用在企业物流成本的核算管理当中并获得了成功,从物流管理的转变和发展打破企业成本管理的枷锁,拓展企业的利润空间,提高企业的生产运营质量,增强企业的核心竞争力。本文在对企业物流成本理论分析的基础上,对物流成本的会计核算问题进行了研究,建议在企业原有的财务核算体系中,通过增设明细科目的方法,引入作业成本法来核算企业的物流成本。
물류성본월래월수기업소중시,기업물류성본관리수착경제적비속발전월래월철현착자신적중요성,이론계대기적탐토종래몰유정지。근년래,서방각국학자화전가경시파작업성본법응용재기업물류성본적핵산관리당중병획득료성공,종물류관리적전변화발전타파기업성본관리적가쇄,탁전기업적리윤공간,제고기업적생산운영질량,증강기업적핵심경쟁력。본문재대기업물류성본이론분석적기출상,대물류성본적회계핵산문제진행료연구,건의재기업원유적재무핵산체계중,통과증설명세과목적방법,인입작업성본법래핵산기업적물류성본。
Logistics cost has caught more attentions of the enterprises.With t he rapid economic development,logistics cost management of enterprises has incr easingly showed its important role,and theoretical circle never end discussion about.In recent years,the western scholars and experts have successfully appli ed activity-based costing accounting to accounting management of enterprises＇l ogistics cost,and broke enterprise cost management＇s shackles through transfor mation and development of logistics management,and thus,expanded enterprise＇s profit margins,improved enterprise＇s quality of manufacture and operations,a nd strengthened enterprises＇core competitive.This paper theoretically analyzed the enterprise logistics costs,and then studied the logistics cost accounting problems,and thus,introduced the activity-based costing to account logistics cost in original financial accounting system through increasing classification i tems.provided some advice,these were in the original business finance accountin g system,adding subsidiary ledger,introduces the activity-based costing to lo gistics cost accounting of enterprises.