Study On Logistics Management Accouting Of Enterprises

Theoretically speaking, the theoretical system of logistics management accounting can enrich the theory of our country' s logistics cost management accounting. Especially the calculation and control system of logistics management accounting provide the logical ideas and structures for our country' s logistics management accountancy. They are also of benefit to reduce our country' s enterprise logistics costs and promoting competitive ability, as well as participating in international competition. Economically speaking, the calculation and control system of logistics management accounting are good for full use of capital and promotion of economic growth. Form the basic theory research, the demonstration research and the theoretical application research aspects, taking the self-management logistics of manufacturing enterprises as the object of study, this paper mainly focuses on the thorough research of the enterprise logistics management accounting's system mechanism, system constitution, forecasting and decision-making system, the calculation and budget system as well as the performance evaluation etc. The main research contents of this paper are included as follows:(1) The analysis of logistics management accounting systemLogistics management accounting system is a subsystem of an enterprise system. First of all, this part investigated the conceptive frame of logistics management accounting, namely: the goal, the principle, the hypothesis, the constitution of the system and so on. Concerning constitution of the system, different people have different views. According to specific situation in the research process, the author proposed the logical mentality and structure. And the author paid attention to introduce and analyze two core concepts of logistics management accounting: decision costs and logistics costs. And the part cleared some confusion concepts, and then proposed some thinking and questions. At the same time, the author also pointed out the limitation and insufficiency of the logistics management accounting study.(2) The research on forecast decision-making system of logistics management accountingThis part mainly studied methods of forecast and decision-making techniques, as well as the evaluation criteria or the evaluation principle. Specially, the part took up with researches about the related question of logistics decision-making, for example: logistics equipment renewal transformation decision-making. The part has introduced the interrelated decision-making formula, meanwhile has modified and consummated the formula.(3) The calculation system of logistics management accountingFirst, this part investigates both in macroscopic and microscopicaspects. In the microscopic aspect, the part mainly includes logistics cost accounting subject, establishment of account, as well as how to carry on calculation and cost analysis and so on. Regarding to logistics cost calculation; the part has introduced models of activity-based logistics cost accounting and the ABC law. The part has proposed the author' s own thinking on the calculation system of logistics management accounting.(4) The ABC method of empirical research in logistics costs caculationThrough the empirical research on a listed company in Chengdu, Compared with the differences about the traditional method of logistics cost accounting and logistics activity-based costing, propose the reasons and defect which the logistics costaccounting has not been able widely existing.(5) The research on the budget and control of logistics management accountingThis part included budget method of logistics management accounting, control pattern and analysis of logistics management accounting, control foundation, principle, method and so on. ( 6 ) Financial index analysis and performance evaluation of logistics management accountingThis part included the establishment finance evaluation index system, the use of suitable models and methods which carried on logistics management performance evaluation and the correct division of the logistics responsibility center and so on.At last, the paper summarized all research results and proposed certain innovation spots, and then prospected the further research direction.