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电商背景下食用菌物流成本会计核算
引用本文:狄方馨.电商背景下食用菌物流成本会计核算[J].中国食用菌,2021(2):141-143.
作者姓名:狄方馨
作者单位:河套学院经济管理系
基金项目:内蒙古自治区高等学校科学研究项目(NJSY18242)。
摘    要:食用菌因其自身特殊性造成物流成本居高不下,食用菌物流成本会计核算是解决该问题的重要举措。通过分析食用菌物流会计成本特征,把握电商背景下食用菌物流成本现状和问题,明确实施食用菌物流成本会计核算工作的重要性,将鲁山县食用菌交易中心作为分析案例,针对性的提出打造适合自身的物流成本会计核算体系、进一步规范成本控制流程并加强物流成本控制标准化的优化建议,为电商下食用菌企业物流成本控制纳言献策。

关 键 词:食用菌  电商  物流成本  会计核算

Logistics Cost Accounting of Edible Fungi under the Background of E-commerce
DI Fang-xin.Logistics Cost Accounting of Edible Fungi under the Background of E-commerce[J].Edible Fungi of China,2021(2):141-143.
Authors:DI Fang-xin
Institution:(Department of Economics and Management,Hetao University,Bayannaoer 015000,China)
Abstract:The logistics cost of edible fungi remains high due to its own particularity.The logistics cost accounting of edible fungi is an important measure to solve this problem.By analyzing the characteristics of edible fungi logistics accounting cost,grasping the current situation and problems of edible fungi logistics cost under the background of e-commerce,clarifying the importance of implementing edible fungi logistics cost accounting work,taking Lushan county edible fungi trading center as an analysis case,and targeting,it puts forward optimization suggestions for creating a logistics cost accounting system suitable for itself,further standardizing the cost control process,and strengthening the standardization of logistics cost control,and offer suggestions for logistics cost control of edible fungi enterprises under e-commerce.
Keywords:edible fungi  e-commerce  logistics cost  accounting
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