Research On The Method Of Manufacturing Enterprise's Logistics Cost Accouting

Since 1990s, logistics has become an important growth point in the economy, but it has just begun in china. Competition between modern enterprises has result in little profit, cost and profit has become very open also. Most Chinese enterprises have not realized the importance of the logistics strategy, also the importance of the cost control. Except raw material, the largest cost item is the cost of business logistics. It is surveyed that the percentage of the logistics spend in the production cost is 30%-40% in China, and the percentage in live production is about 60% and even more, but the percentage in the developed country is just about 10%. The logistics cost of china is too high. According to statistics, the payment of correlative with logistics is about 1900 billion Yuan in 2001, and the proportion of the logistics cost in GDP is about 20%. And based on the analysis of World Bank, the proportion of the logistics cost in GDP is about 20% in the developed country, and the proportion of America is lower than 10%. And most enterprises have not realized the importance of reducing logistics cost. The effective logistics management can greatly save the logistics cost, and the proportion can reach 15%-30%. And most of the logistics enterprises found that they were perplexed by some problems, such as the products'costs information isn't accurate and logistics costs control is disadvantageous. So, It's becoming an urgent task to find a substitute cost calculating and control method of logistics enterprises.The dissertation imported the Activity-Based Costing into the logistic cost of the production Enterprise, based on the systemic analysis of the logistics activity of production Enterprise and Activity-Based Costing, and then established the working model of production Enterprises'logistics cost accounting. These can make the logistics cost accounting more convenient and efficient.Through analyzing logistics cost characteristic of G Company in Changchun, the dissertation chose thane practical calculating cost model to calculate the logistics activity cost. And during the research, the recessive cost which in the accounting did not consider generally has added to the model. Because this can make enterprise's logistics cost accounting more accurate.The thesis is totally six part, the following are the brief introduction of the content for each chapter:Chapter one is introduction. The content of this chapter as follow: the back- ground, the purport of the study, the simply summarized domestic and foreign research status, and the content and the frame of the thesis.In chapter two, it introduced the business process of the, analyzed the logistics process in the business process, and classified the composition of the production enterprise's logistics cost. Four kinds of classification method were introduced. And during the research, the recessive cost which in the accounting did not consider generally has added to the model. Thus laid a foundation for accounting of the production enterprise's logistics cost.Chapter three: firstly, Traditional cost accounting method was introduced, such as: varietal method, batch method, Partial method. Then, the Activity-Based Cost was especially introduced, systematic analysis of the method's Background, Basic Concept is made. The Activity-Based Cost and traditional cost accounting method was compared. Merits and demerits between the two methods were presented, as well as the application scope. The applicability of using Activity-Based Cost in production enterprise's logistics cost accounting is analyzed.Chapter four is the kernel part of this dissertation. Through analysis, the general procedures of using Activity-Based Costing in the production enterprise's logistics cost accounting were presented. Activity-Based Costing model was listed, and the initial model was improved in order to make the model simple and practicable. And practical cost accounting model of Activity-Based Costing which was more applicable in accounting the production enterprise's logistics cost was built based on them.Chapter five: according to the development status of G Company in Changchun, consider company logistics inventory takes account of such invisible cost as currency cost, inventory storage depreciation cost, purchase exchange cost, out-of-stock cost,By using the practical cost accounting model that presented in the paper, the logistics activity costing of the company's single product were calculated. The last chapter is conclusion and prospect. The main investigation task of this dissertation was summarized, and presents questions that need to be further research in the future as well.As the resource of the third profit, the importance of Logistic is self-evident. After China entered WTO, International Competition is more and more fierce, Production enterprise's profit margin is reducing gradually, and the Logistic Cost is playing the decided role to production enterprise's destiny. The traditional cost accounting method can not satisfy the rapid development and particularity of production enterprise's logistics cost accounting in our country at present. It is a brand-new study field which applying Activity-Based Costing to the logistics cost accounting of production enterprise. The activity cost calculating model can precisely calculate product cost. Moreover, because it takes the activity cost as the calculation target, Activity-Based Costing calculation can make the logistics enterprise look insight into activity level in cost management. Therefore, activity cost calculating model built in this dissertation can efficiently serve cost control and service price deciding in the third party logistics enterprise cost management better. Through the research, we wish the dissertation will be favorable on driving the rationalization and standardization course of the logistics enterprise cost management in our country.