论文44803.docVIP

学校代码：10484 学 号：010807211488 河南财经政法大学 HENAN UNIVERSITY OF ECONOMICS AND LAW 自学考试（会计专业）本科生论文 论文题目：企业信用缺失的治理 专业名称：会计 工作单位：北京奥泰利新技术有限公司河南分公司 作者姓名：张松岩 联系方式企业信用缺失的治理 摘 要 在21世纪经济全球化的环境下，随着市场竞争的加剧,中国经济的快速发展,中国的物流业正在迅速发展,成为广受关注的一个经济热点.长期以来，物流一直被称为企业的第三大利润源泉，加强物流活动的管理、控制和降低企业各种物流费用，对我国企业有着至关重要的现实意义。本文阐述了企业物流成本管理,并结合物流发展的新情况提出了中国企业物流,降低物流成本的捷径. 在企业经营活动中,物流是渗透到各项经营活动之中的活动.物流成本就是用金额评价物流活动的实际情况.现代物流成本就是指从原材料供应开始一直贯穿于将商品送达到消费者手上所发生的全部费用.由于物流成本没有被列入企业的财务会计制度,制造企业习惯将物流费用计入产品成本,商业企业则把物流费用与商品流通费用混在一起。因此，无论是制造企业还是商业企业，不仅难以按照物流成本的内涵完整地进行成本核算，而且连已经被生产领域或流通领域或物流分割开来的物流成本，也不能单独真实地计算并反映出来。无论是企业物流还是物流企业，如何对自身物流资源进行优化配置，如何实施管理和决策，以期用最小的成本带来最大的效益，都是它们所面临的最重要的问题之一。物流被看作是制造企业最后的也是最有希望降低成本、提高效益的环节。 关键词： 物流，成本核算，物流成本管理，资源整合途径 Logistics Cost Management ABSTRACT Economic globalization in the 21st century environment, as market competition intensifies, Chinas rapid economic development, Chinas logistics industry is rapidly developing into a popular concern about the economic hot spots. Long has been known as business logistics the third largest source of profit, to strengthen the management of logistics activities, control and reduce all kinds of logistics costs, on Chinas enterprises have a crucial significance. In this paper, logistics cost management, combined with the new development situation of logistics in China put forward logistics, ways to reduce logistics costs. In business activities, logistics is to infiltrate into the activities of the various business activities. Logistics cost is the evaluation of logistics activities with the amount of the actual situation. Modern logistics cost means starting from the raw material supply has been run through the hand of the goods reach consumers occurred on all charges. the logistics cost was not included in the financial accounting system, manufacturing companies used to charge the cost of the product cost of logistics, commercial enterprises and commodity circulation costs put the cost of logistics mix.