However, China's enterprise management has not formed a fixed logistics cost accounting system.

但是目前我国企业管理中还未形成固定的企业物流成本核算模式和制度。

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Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.

最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。

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This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.

现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

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