합리적 물류활동을 위한 표준물류회계프로그램 개발

초록

Companies are interested in incrcasing of productivities and costs reduction by improvements of logistics activities, because logistics costs has been appeared as one important key factor of business costs. KPC and KCCI published standards of the logistics costing for calculating logistics costs accurately. MLTM(Ministry of Land Transportation & Maritime), also, promulgated Guideline of the Corporate Logistics Costing in 2008 due to the needs of the standard uniform in order to calculate and control logistics costs effectively. this study reviews meanings and characteristics of Guidelines of MLTM and make logistics standard accounting program. In this paper we try to present and suggest about logistics standard accounting program for rational logistics activities of manufacturing company.