The Research Of Logistics Cost For Chinese Car Enterprise

In accordance with the relevant provisions signed by WTO accession protocol. China was abolished the quota of imported cars in 2005, and in 2006 China's import tariffs on auto products was down:25% of vehicle tax rate, 10% of Parts average tax rate. That is to say, imported car sales and the foreign financial services of auto consumption was enjoyed national treatment when they enter our country ,but now the rate was more than 20% that the cost of auto logistics with cost of auto production, in China, while the figure was 10%～15% in Europe. Obviously our car enterprises, it is the severe challenges because of the internationalization of auto products and the high cost logistics. It must be attention on logistics cost and effective control in order to enhance the international competitiveness in the full logistics market environment.There by this is carried out under the premise that fully grasping the scope clearly and calculate the logistics cost to provide relatable date basis in order to carry out logistics management used of cost.Calculation of logistics cost was an unavoidable link.Fortunately, in May 2007, the national standard "enterprise logistics and calculation of the cost of" is formally promulgated and implemented. Formation and the thought of calculation having made enterprise internal logistics cost clear.For this purpose, the main body of the article main be tied in car enterprise reality, expounding how to apply national standard to calculate enterprise internal logistics cost and concretely how to calculate logistics cost, at the same time the article has propost several methods which are used to calculate logistics cost after improving national standards in the car enterprise.Specifically, this paper article mainly includes four parts: Part I has set forth logistics cost definition, relevance theory, and the purpose and method. Part II is an introduction about the composing of our country car internal logistics cost, and analyzes the method and thought of accounting internal logistics cost combining with a national standard. Part III mainly solves the difficult point in the cost accounting the assign method of indirect logistics cost, it mainly applies school assignment cost method in management accounting to assign indirect logistics cost.The last part is a case with a car enterprise in our country , the accountant data are arranged, analyzed with the national standard and school assignment, and from these separate out the internal logistics cost data, provide the data basis to saloon internal logistics control of production cost decision.