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在很多制造企业实施MRP和JIT后,企业对生产资料的供应提出可越来越高的要求,为了保证各生产单位在需要的时候能够及时获得生产资料,供应物流变得更为重要和复杂,供应物流成本的内涵也发生了变化,其核算方式也需要变革。本文在详细的分析了新环境中制造企业供应物流成本的内涵后提出了用作业成本法核算供应物流成本的新方法。
In many manufacturing enterprises after the implementation of MRP and JIT, the enterprises of the supply of production materials put forward higher and higher requirements, in order to ensure that production units when needed to obtain timely means of production, supply logistics has become more important and complex, The connotation of supply logistics costs has also changed, and its accounting methods also need to change. After analyzing the connotation of manufacturing logistics supply cost in new environment in detail, this paper puts forward a new method to calculate supply logistics cost by operating cost method.