Research On Accounting For And Control Of Binhai New Area International Logistics Enterprises’ Cost

Nowadays, whether shopping on internet or resources flowing between enterprises evencountries, they are all revealing that logistics is influencing every field of human being more thanever before. Most successful enterprises consider logistics as a functional activity, which is ofstrategic importance in lowering their operating cost, increasing their operating efficiency andtheir service quality so to improve the whole image of their company.International logistics enterprises doing business through parts, the procedure is morecomplicated, the situation is more various and there are more risks than domestic logistics. Asone of indispensable activities in the integrating process of global economy and trade,international logistics has already been very important. However, as a main executor, theenterprises of international logistics become more and more important at the same time. How toaccount and control the cost of international logistics enterprises and how to dig more of the thirdsource of profit becomes an important problem.The main research object of the following paper is the logistics enterprises in TBNA.Starting from analysis of the business process in the enterprises combining related basic theories,this paper researches the formation mechanism and sets up the frame of accounting system oflogistics enterprises. First of all, this paper uses Marxist theory of the cost, the cost of Westernclassical economics theory and the theory of accounting cost for theoretical analysis ofinternational logistics cost. Then it studies the related factors which effect the cost of internationallogistics enterprises, so to make a conclusion of the methods to control and optimize the cost ofthe enterprises, including unifying the accounting method of the cost, enhancing the pre-controlof the cost, improving the process of international logistics and introduce talent to improve thequality of logistics.