The paper describes the important role of logistics cost accounti ng in logistics management, analyzes the main problems existing in present logis tics cost accounting and discusses how to strengthen the cost accounting.

• 阐述了物流成本会计核算在物流管理中的重要作用,分析了目前物流成本会计核算方面存在的主要问题,并就如何加强物流成本会计核算和管理进行了探讨。