Study On Logistics Cost Accounting Of Manufacturing

Modern logistics, as a way of organization and advanced management technology, widely used by countries around the world, and formatted a new industry, is playing an important role in the development of the national economy. Logistics industry entered a rapid development stage from the initial stage in China. Enterprise logistics cost management is the effectively means to manage the logistics, and also the evaluation scale of Evaluating the enterprise logistics. The cost accounting of business logistics is based on the cost-accounting enterprises identify targets, using models and the corresponding accounting methods, according to the cost of the project, through a series of logistics and distribution costs, calculates the total cost and units cost of enterprise logistics activities over a period.Between the accounting on logistics cost, the developed countries have their own model and means of accounting cost for the government and enterprises. For example, Japan formulated the unified standard of logistics costs as early as in 1977. China promulgated anational standard GB/T20523-2006"enterprise logistics and the cost of computing." in September 2006.It focus on the content of the logistics costs, as well as the calculating process. For China's enterprises, they need to research and draw up a set of mode and method cost accounting on the basis of the national standards. So, this paper studies and determines their cost structure, to provide suggestions on improving the cost-accounting system for the state and reference on the choices of cost-accounting method for businesses.(1) the notions of Logistics cost in China and abroadThis part introduced the development of Logistics cost accounting in America and Japan, and how they influence the logistics cost accounting of China.(2) The research in manufacturing logistics cost accounting systemThis paper has found out the limitation of logistics cost accounting in traditional accounting system by analyze the basis of manufacturing logistics cost, and confirm which pattern of logistics cost accounting is adapt to the business. Meanwhile, the paper come up with some new perspectives in account settings, accounts treatment, the exertion of Activity Based of Costing and the inner logistics cost report forms.(3) Case studies of Activity Based of costing in logistics cost accounting. By the case study of one manufacturing company, the paper took the ABC method to account the logistics cost. And analyze the condition of three years' logistics cost through the result.