The Improvement Research Of Logistics Cost Accounting And Control For JinJian Cereals Industry

At present, China’s logistics cost accounting and control is not a complete system, the cost of logistics enterprises is still under the iceberg, the logistics cost accounting and the control target is not clear, resulting in the logistics costs are still high, the logistics cost accounting and control increasingly becoming the focus of attention of China’s enterprises. Logistics cost accounting and control can provide accurate product cost information, so that enterprises can make the right decisions based on market conditions, Therefore, the logistics cost accounting and control is the core content of enterprise logistics management.The object of this paper is JinJian Cereals Industry. It is an agricultural products processing enterprises. The logistics cost accounting and control systems of JinJian Cereals Industry are not formed. The logistics cost is only rough estimates by the financial sector under the existing financial accounting system and a brief control. This article first start from the main problems of logistics cost accounting and control, and show an accurate accounting of logistics costs by the use of accounting methods in the two-track system. Then, according to the logistics cost accounting results, this paper gives a necessary analysis on Logistics cost structure. And then put forward the corresponding control strategy to expect to be able to improve logistics cost and control level of Jinjian. The last, depending on the circumstances of Jinjian, this paper put forward safeguards strategy for improving the logistics cost accounting and control of Jinjian from four aspects:improving logistics cost management awareness, optimizing logistics system, strengthening the logistics cost accounting, and paying attention to the logistics cost control, hoping to enhance the level of the logistics costs and control, and ultimately improve the overall competitiveness of the company.