A Reaserch On The Logistics Cost Of Theagricultruralenterprise Based On The Activity-Based Costing

Enterprise logistics cost accounting has always been a difficulty problem in modern enterprises. Under the current accounting system, the enterprise logistics cost has scattered in many accounting subjects; no separate enterprise logistics cost accounting system has existed. Activity-based costing method and the Activity-based costing management related theory, makes up the defect of the traditional enterprise logistics cost accounting, it can adapt to modern enterprise logistics environment, correcting the traditional cost accounting system which is seriously distorted the logistics cost of information, which will provide more accurate logistics cost information. At the same time, through the product, the operation chain, and resources analysis, it will also provide an important non-financial information for the enterprise decision makers to improve the enterprise’s logistics management, which effectively promoted the development of the enterprise logistics cost management in line with international standards.Therefore,the subject has a strong practical significance.This topic has focus on the difficult problem of the enterprise logistics cost accounting, based on the ABC cost method of accounting tools, in order to achieve the goal of logistics cost management and control. This topic research mainly focus on the following three aspects:(1)Based on the logistics cost research status at home and abroad and the actual situation of current financial accounting system, the topic has introduced and summarized the composition and classification of agricultural products logistics cost. Besides this, the topic has also constructed the collection and distribution model of enterprise logistics cost accounting based on the ABC method.(2) Based on the theoretical basis of activity-based costing and the combination of the management accounting and financial accounting, this paper has constructed enterprise accounting system for logistics cost accounting independence of financial accounting, through the establishment of accounts, vouchers, books and statements, to solve the calculation of the total logistics cost and the apportion the logistics cost to various products.(3) In order to validate feasibility and scientific of the proposed mathematical model and accounting system, the topic has gave an example of agricultural products logistics distribution enterprise in Beijing, and measured and calculated the logistics cost which confirmed that the mathematical model and the accounting system was scientific and the feasibility in practice.