随后本文依据物流成本冰山说的观点，分析了企业在核算采购物流成本时除了要考虑露出水面的采购成本外，还应将散落在其它成本费用项目中未单独反映的隐性成本部分考虑在内。
Then based on the viewpoint of floeberg doctrine , analyzed the cost of purchasing logistics concluded not only the purchasing cost above the surface but also the cost hidden among other accounting cost items .
物流冰山说