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从会计角度看物流的本质是一项习得而集成的本企业特有的技能,即在生产实践中企业各个部门与其所使用的物流服务逐渐形成的相互之间的默契配合合作,这种合作就是在企业生产中逐渐摸索,学习沟通过程中慢慢的使整个企业各个部门学习得到并集成成为企业的一个竞争优势或者说是一个后天获得的技能型无形资产,是企业将不同的生产知识技能整合成多种关键技术集成于企业内部技能的体现,是企业拥有的各种资源和能力共同
From the accounting point of view of the nature of logistics is a learned and integrated business-specific skills, that is, in the production practice of all departments and logistics services used by the gradual formation of mutual understanding of cooperation between the tacit cooperation is Gradually explored in the production of enterprises, learning and communication process slowly so that all parts of the enterprise to learn to learn and integrate into a competitive advantage of the enterprise or a acquired acquired skills intangible assets, enterprises will be different production knowledge and skills integration Into a variety of key technologies embodied in the internal skills of enterprises is the enterprise has a variety of resources and capabilities together