制造企业物流成本核算与控制研究

摘  要
在二十世纪八九十年代,中国制造业依靠生产要素低价格优势和生产规模优势,显示出了较强的国际竞争力，然而,随着资源紧张程度的加剧和生产要素价格的上涨 ,中国制造业发展正面临着严峻的新挑战。如何进一步降低制造业经营成本,创造新的竞争优势成为热点问题，作为企业的“第三利润源泉”，物流成本的管理和控制备受理论界的关注；然而迄今为止 ，我国对制造企业的物流成本的核算和控制既没有形成系统的理论,也没有形成适合制造企业实际操作性的方法体系。本文从制造企业物流成本的含义和构成出发，分析了我国制造企业物流成本核算的现状以及在实际核算过程中所存在的问题，针对这些问题提出了加强制造企业物流成本控制的相应策略。

关键词
制造企业; 成本核算; 存在的问题; 控制对策

 Research on Logistics Cost Accounting and Controlling of Manufacturing Enterprise

Abstract
   In the past two decades, China has shown the strong international competitiveness, relying on the low-cost advantages and scale advantages of the production of the Manufacturing sector. However, the development of Manufacturing industry in China is faced with severe challenges, because of the prices of the factors of production. How to further reduce the Manufacturing operating costs, create new competitive advantages become a hot issue. As an Enterprise, "the third profit source", Logistics cost management and control of much theoretical circles. But so far, China's Logistics business of Manufacturing cost accounting and control systems theory neither form, nor form a suitable method of Manufacturing the actual operational system. This paper starts from the manufacturing enterprise logistics cost of meaning and form of Chinese manufacturing enterprises, analyzes the present situation of logistics cost accounting and accounting in actual problems existing in the process of aiming at these problems, and puts forward manufacturing enterprise logistics cost control of the corresponding strategies.

 Key words
Manufacturing enterprise；Cost accounting；The existing problems， countermeasures

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