Enterprise Logistics Cost

Because the logistics research of the earlier period of our country values the macroscopic problem, to the research less of the business enterprise logistics costing. The current domestic returns to have no the united logistics costing standard, even also exists to dispute with construction to the category of the logistics cost. At the same time under the current business enterprise accounting system, the business enterprise is hard to compute a logistics cost completely according to the content of the logistics cost, and the logistics cost that shares in out according to the current cost method, also can't satisfy the demand of the logistics. This kind of condition contains the level of logistics management in business enterprise, the business enterprise competition ability enhances. This text is from the angle management accountancy to study the business enterprise logistics costing. In drawing lessons from, analyzing current logistics cost and its calculating and related research result foundations, constitute to proceed to know again to the our country business enterprise logistics cost, and at present condition that announce to public the our country the business enterprise logistics costing with existent key problem empress, try while doing not change the institutional term in current finance, put forward a set of simple easy the logistics costing standard of the line. The business enterprise can need according to own management, in the normal regulations logistics costing or when the business enterprise proceeds the decision demand logistics cost data consult usage. The full text is divided into totally five chapter. A preface, the main introduction should choose the background of with the meaning, Article construction ,research purpose, research method etc. Chapter 2 is A cultural heritage looks back, looking back logistics cost and its calculating and related theories and domestic and international development present conditions. Among them it is detailed to introduce the America and Japan business enterprise logistics costing standard circumstance, the releases to establish to the our country business enterprise logistics costing standard of enlighten with draw lessons from. Tally up the ex-text finally, in analyzing to the analytic foundation in activity in logistics in business enterprise, revise the our country business enterprise logistics cost constitute the mode. Chapter 3 explains the our country business enterprise logistics costing present condition. First from analyzed the current accounting system blemish in logistics costing theoretically, immediately after this text passes logistics cost and its calculations of the current our country in questionnaire inquisition understanding business enterprise actual circumstance , finally combinative theories with investigate the circumstance, get a present condition for currently our country logistics costing and existent key problems. Chapter 4 fore the investigative foundation in is last, putting forward the our country business enterprise logistics costing standard conceive. The appurtenance flows the costing object certain, compute the system set up and the accounts handles process with make use of the homework cost method allotment logistics cost three aspect to discuss the our country the business enterprise logistics costing to conceive standard. A conclusion, the again clear and definite and textual research purpose explains the further investigative problem in demand behind, and put forward to enhance the our country business enterprise logistics costing of what time suggestion.