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在我国的第三方物流企业的业务运作模式中,主要有自营和外包两种。本文对于第三方物流企业成本核算的研究都是针对企业自营的部分,分析了物流企业业务作业成本项目的确定。
In our country’s third-party logistics business operation mode, there are two main self-employed and outsourcing. This article studies the cost accounting of the third-party logistics enterprises for the self-management of the enterprises, and analyzes the determination of the business cost of the logistics enterprises.