Improvement Research On Cost Accounting And Control In Huaxiang Railway Handling Company

At present, our country’s logistics industry is still in its primary stage, logisticsmanagement is lack of standardization.The measures of accounting for the railwaytransport enterprise cannot meet the requirements of cost accounting of railwaylogistics enterprise, basic vacancy for loading and unloading cost accountingstandard; Cost control is mainly focused on the railway transportation, so control ofthe railway logistics cost is not effectively controlled. Therefore, the improvementresearch on railway loading and unloading cost accounting and control, to promoterailway companies to reduce the handling cost, enhance competitiveness and realizethe transformation to modern logistics enterprises has important practicalsignificance.This article takes logistics handling costs of Huaxiang railway loading andunloading company as the research object, the present situation of the loading andunloading cost accounting and control of the firm, points out that the main problemsof the company handling cost accounting and control.The reason why xx railwayhandling company has problems in logistics handling cost accounting and cost controlis that railway loading and unloading cost do not cause enough attention from allwalks of life; Lack of a comprehensive cost accounting system and scientific andreasonable cost control system and so on.By integrating theory with practice, this paper puts forward the handling costincluded in the main business of the railway enterprise cost accounting andaccounting change handling cost accounting method and variable secondary loadingand unloading cost accounting measures, such as level of accounting at the same timefrom the loading and unloading cost of feedforward control, process control andfeedback control to explore the improvement of handling company handling costcontrol countermeasures. Finally, this paper puts forward macro policy systemsecurity, to the third party logistics, personnel security, information technologysecurity to improve the logistics handling cost accounting and control theimplementation of safeguards. This article for Huaxiang railway handling companyprovides guidance and reference at the same time, also for railway to develop modernlogistics, strengthening the management of logistics costs and provides some valuablesuggestions.