【摘要】 信息化时代引发了竞争的全球化,竞争的核心是技术,竞争的重心是成本,而实施有效的物流管理是降低成本的途径之一。通过介绍我国企业物流管理的现状,并探讨如何在企业会计核算体系中体现物流成本核算,方便企业认识物流管理在企业降低成本方面的重要作用,从而提高企业的竞争优势。更多还原

【Abstract】 Information modernization has caused competition globalizing,and the core of competition is tech- nology,and the center is costing.The effective logistics is a method to reduce cost.Businesses realize the im- portance of logistics in cost reducing through managing logistics costing,and the competition advantages will be improved.更多还原