Anping Shengda Wire Mesh Company Logistics Cost Accounting And Control System Optimization

Small and medium-sized enterprises are an important part of our national economy,especially in the smaller cities and rural areas is the main force of social development. With the gradual depletion of the two source of profit in China’s labor costs increased year by year and the material resources of the enterprise, known as “the third profit source” of the logistics costs, is concerned more and more by business. Accounting and control the logistics cost of science has become the urgent matter of enterprise logistics management.But China’s logistics cost accounting and control system is not perfect,which are still many problems. China has so far not yet to establish a unified logistics cost accounting and control systems,and even the content and structure of the theory of logistics cost is controversial, which hinderd the development of the logistics cost management of enterprises in our country,cause our country small and medium-sized enterprises logistics cost.Therefore, in this paper according to the characteristics of small and medium-sized enterprises, conducts the research to the problem of logistics cost accounting and control of small and medium-sized enterprises, to explore an effective logistics cost accounting and control methods, improve the logistics management level of small and medium-sized enterprises.This paper takes Hebei Anping Shengda Wire Mesh Co,Ltd as the research obiect, research on the optimization measures of logistics cost accounting and control of the company.Therefore,this paper studies the theory of logistics cost accounting and control; Secondly,gives an analysis on the current situation of logistics cost accounting and control of Anping Shengda screen company, points out the existing companies in the logistics cost accounting and control problems;Again,from the financial accounting angle and with the help of the above theoretical research and example analysis based on the construction of acomplete set of enterprise logistics cost accounting system,and the system application in Anping Shengda Wire Mesh Co,Ltd, analysis method and step of the enterprise logistics cost accounting methods.Finally,on logistics costing accounting Anping Shengda screen,the results of the analysis,pointed out that the optimization of the company’s logistics cost control,the specific measures for cost reduction.Hope that through this study can also provide a useful reference for other small and medium-sized enterprises scientifically and control the logistics cost accounting.