Enterprise Logistics Cost Accounting Under ERP Environment

With the growing number of companies starting to focus on the logistics cost management, there are many issues on logistics costs need to be studied and solved urgently in reality, the logistics cost accounting is just one of them. Because logistics cost accounting belongs to the category of management accounting, through the traditional accounting method can not accounting the logistics cost accurately and timely, thus, it needs explore an effective method to account logistics cost. Modern enterprise logistics cost accounting need the information system support, especially the ERP systems'apply in enterprises, provides the logistics cost accounting an opportunity. ERP is through all kinds of documents and orders to integrate and transmit data with other functional modules. Therefore, enterprises are able to generate all kinds of documents and order through ERP system, and master the logistics cost of various departments. Relies on ERP system powerful information integration and handling capacity, enterprises can fast acquire logistics cost accounting information. Therefore, it is meaningful to analysis the cost of logistics and structure an accounting method to account the logistics cost completely and efficiently under the ERP environment. This article is divided into five parts to describe and research the logistics cost accounting: The first part is introduction; this section introduced the general topic of the article's background and purposes, international research status, methods and objects of content. The second part is the overview of enterprise logistics cost accounting under the ERP environment, this section introduced some basic accounting theory of logistics costs, in the meantime introduced the concept and the function modules of ERP system, and then analyzed it's optimum application. At the end, this chapter puts forward the conception of enterprise logistics cost accounting under the ERP environment. The third part is the logistics cost accounting system structure under the ERP environment, in this chapter the paper structured the logistics cost accounting methods of the operating costs, logistics information costs, logistics management costs and logistics holding cost of enterprises. At the end, the paper summarized the advantages of new accounting system and the application problems which need attention. The fourth part is the logistics cost accounting case study; this chapter takes the Henan Xinlianxin Fertilizers Ltd. as an example, and uses the accounting method of this paper to account the company's logistics cost. Part fifth is the paper's concluding, this part describes the innovations and shortcomings.