Manufacturing Enterprise Logistics Cost Accounting And Control Research

Logistics cost is the currency performance of the materialized labor and living labor that consumed or stored in the process of the materialized and the displacement of objects. Strengthening the calculation of the logistics cost and reducing the logistics cost are the traditional subjects of manufacturers. Effective logistics cost controlling can produce significant economic and social benefits, and at the same time, it is the direct mean to mining the third profit source. The calculation of the logistics cost is of great significance for manufacturing enterprises to reduce costs and enhance market competitiveness.This paper considers the logistics cost accounting system of manufacturing enterprises mainly from the following aspects:The first part describes the significance of research and the relevant research background of the logistics cost accounting studies, reviews the status of domestic and foreign research and results, and introduces the content, research methods and technical routes.The second part introduces the general business processes and logistics processes of manufacturing enterprises, and analyses the composition of logistics cost from projects constitute form, scope constitutes form and payment form dimensions.The third part introduces calculating the logistics cost of manufacturing enterprises by ABC method. Basing on the analysis of the logistics business processes of manufacturing enterprises, establishes operations and the associated cost drivers, and calculates of logistics costs.The forth part introduces calculating the logistics cost by complying with the current accounting standards, using the management accounting ideas, setting up a"logistics costs"accounting chart, and setting up management accounting reference books.The fifth part describes basing on the above-mentioned studies, controls the logistics cost from three stages, and proposes a corresponding logistics cost control strategy.The sixth part is the article's concluding remarks. It summarizes the relevant point of view, and analyzes the shortcomings of this article at the Institute as well as further research directions...