Enterprise Logistics Cost Accounting Study

With the economic globalization and development at full speed of science and technology, the modern logistics service is managed and already becomes the new way that enterprises have lowered costs, created profits, increased economic efficiency. Logistics cost management is a kind of way through cost, target of management instead of the cost logistics, but if we want to manage logistics act correctly, let logistics really become "the third profit source "of enterprises, we must adopt an effective means to reflect and supervise enterprise's logistics act. Therefore, this text introduces that enterprise should adopt an accounting calculate method to count logistics cost solely.This text is from recommending logistics, the cost of logistics and logistics cost accounting, explains the composition of enterprise's logistics cost and influence factor, And then manage the existing problems to analyze the enterprise's logistics cost of our country at present, put forward founding the pattern which can be use to calculate logistics cost on this basis at last, study and perfect it with the train of thought and method of strengthening enterprise's logistics performance appraisement.The content of thesis includes the following five parts.Chapter one, this chapter has introduced the aim and the meaning to study, theory basis of the article, the current situation about study inside and outside.Chapter two, this chapter has explained the meaning of logistics, logistics cost, and logistics cost accounting, expounded subject and target in calculation.Chapter three, construct the enterprise's logistics cost accounting pattern of our country .Though the analysis of the two kinds of logistics cost accounting pattern of the single-track-system and the double-track-system ,the chapter puts forwards a new a pattern of summing us the enterprise's logistic cost separately by the management accountant method ,thereafter laying out a logistics cost's computing list for use of...