The Study Of China's Manufacturing Enterprises Logistic Cost Calculation

At present, many enterprises give great efforts to the quality, marketing, production scale from top to bottom, but the understanding of logistic cost is also very superficial and the logistic cost cann't be timely accounted, the implementation of effective monitoring and optimization control, logistic cost management is still The attention. For a long time for people to attach sufficient importance of logistic activities in general, plus the cost of management is backward, small enterprises form the logistic activities of the logistic costs of a separate cost accounting. In the past, only the transport, warehousing and other external payments singled out the logistic costs, and in the whole production process in many areas of logistic costs are included in production cost accounting, resulting in logistic costs in the financial books are not true reflection of the Part of the logistic costs are not revealed, unable to effective management and control. In the absence of the logistic costs of careful analysis and research, it is very difficult from a logistic costs and logistic cost management identify problems and not conducive to the rationalization of logistic and the improvement of economic efficiency, making the logistic of waste are serious, direct impact on the enterprise economy Benefits. At the same time this also covered up the flaws inherent advantages of logistic management, logistic weaken the driving force of economic development, the impact of China's logistic business and logistic enterprises in the healthy and stable development.This paper mainly discusses three topics:(a)why many logistic experts consider that our present knowledge of logistic cost was extremely insufficient; how to identify and calculate logistic costs for manufacturers when the traditional accounting system can hardly provide complete logistic cost data.(b)providing a set of calculation method under present accounting system; Taking the whole process of logistic cost calculation of Hua Li chemical plant for instance, this paper reveals the total expenditure during logistic activity and proves the feasibility of my method mentioned above.(c)what is the most suitable measure for industrial corporation to adopt to insure the achievement of logistic cost control target when provided with logistic cost calculation data.