The Research Of The Logististic Cost Accounting And Financial Control Of The Manufactural Enterprises

In the past two decades, China has shown the strong international competitiveness, relying on the low-cost advantages and scale advantages of the production of the manufacturing sector. However, the development of manufacturing industry in China is faced with severe challenges, because of the increased strain on the resources, the prices of the factors of production, the increasing environmental pressure and the raise of protection costs. So, How to further reduce the operating costs of the manufacturing sector, and to create new international competitive advantage, for China's manufacturing industry, has become a hot issue.As "the third profit source" and "treasure-house to reduce costs" of enterprises, the theory of the logistics cost management and control has been such concern. Since 2000, a number of related works have been published, some of which focus on the methods, some of which on the exploration of the theoretical aspects. But, such research and practice of the logistics cost is still most at the macro level, which mean that it is still very scarce on accounting and control of the enterprise's logistics cost system, But how to systematic Measure logistics cost of enterprise and control it? The research of this Problem does not go deep into to Practicefield. Do not form one package method of adapting to the reality of enterprise comparativelyOn the basic of elaborating the composition and classification of the logistics system cost, this paper sums up the main mode and method about the logistics cost of the theoretical research, and analyzes the necessity and feasibility of building the financial control systems, which based on the Activity-Based Costing and perfect financial control system.The core of the article is to study the financial control system of the enterprises logistics cost, on the basis of the activity-based costing and the background of manufacturing enterprises, which includes: in the process of designing the budget control system, paying close attention to set the control standards of the logistics cost and to establish the estimates table of the logistics cost; in the process of designing the financial accounting system of the logistics cost, to sum up the specific steps of operating activity-based costing on the accounting of logistics cost, and to explain the entire process the financial accounting of the logistics cost; designing the estimates control system and the financial accounting system of the logistics cost, in order to achieve effective management control. What's more, the paper analyzes the methods being used in analyzing the logistics cost, such as the comparative analysis, the ratio of analysis and the factor analysis. Anyway, homework management is considered as an effective method to control the logistics cost of the manufacturing enterprises.Generally speaking, this article builds a bridge between the accounting and logistics cost control, basing on the reality of the manufacturing enterprises and the Activity-Based Costing, to analyze the estimates of the logistics cost, the accounting of the logistics cost and the control systems. And then the author designs to build a set of more comprehensive financial control system of the logistics cost, in order to form an operable control system of the logistics cost of the manufacturing enterprise, which have the practical guiding significance on the management and control of the logistics cost of manufacturing enterprise.