基于作业成本法的企业成本核算体系研究―第三方物流企业的成本核算.doc

基于作业成本法的企业成本核算体系研究 ——第三方物流企业的成本核算 摘 要关键词Abstract This article first expounds the homework cost method of cost accounting related theory, and the homework cost method were compared with the traditional cost method, discusses the third party logistics enterprises to adopt the necessity and feasibility of homework cost method; Secondly introduced the third party logistics enterprise case, proves the homework cost method in the advantages of the third party logistics enterprise cost accounting, in a specific accounting companies want to make sure the main job first, establish cost pools,