随着改革开放,我们国家的经济快速发展,尤其是近几年我国的物流业也得到了迅速发展,因此对企业物流管理水平的要求也变得更高,在企业物流管理中的会计核算方面也有了明显的进步。本文正是对企业物流成本会计核算这方面进行了全方位的研究与分析,对于依然在某些方面欠缺的地方,还有待进一步的完善。 With the reform and opening up, our country’s rapid economic development, especially in recent years, China’s logistics industry has also been rapid development, so the level of business logistics management requirements have become even higher, in the enterprise logistics management accounting There have also been significant improvements. This article is a comprehensive study and analysis of the logistics cost accounting in this area. For those areas which are still lacking in some aspects, further improvement is needed.