The weights ( allocation base) can be I ( Income) or C ( Cost) along with their equivalent or statistical accounts. 权重(分配基数)可以是I(Income)或C(Cost)以及其同等的或统计账目。
Through analyzing the enterprise logistics cost classification, cost object, indirect cost allocation, and environmental cost calculation, we build the enterprise logistics cost accounting system, which is base on environmental impact. 在分析企业物流成本分类、成本对象、间接成本分配以及环境成本计算等核算前提的基础上,构建了基于环境影响的企业物流成本核算体系。