Research On Industrial Enterprise’s Logistics Cost Accounting

Cost accounting is a kind of management used in the enterprise production and services, it is also a process of collecting and allocating all kinds of the enterprise costs according to the prescribed procedures. Every company needs cost accounting. Market economic system is based on the basis of all economic activities operates orderly, which activities can also be calculated. However, there are still many difficulties on how to account correctly on the industrial enterprise logistic cost in the currently used Accounting mechanism.In this paper, I research on implicit logistics cost accounting and cost accounting model of industrial enterprises from the classification of the industrial enterprises logistics costs. I discuss industrial enterprises implicit logistics cost and the accounting method of the industrial enterprises logistics costs, thus realize on the effective account and control on the industrial enterprises logistics cost. This study has many important practical significances on further improvement of the industrial enterprise logistics cost accounting methods and it improves enterprises recognition of the importance of logistics cost accounting, strengthens industrial enterprise logistic management, improves the industrial enterprises economic benefits. On empirical research, this paper discusses the problems in F Company’s logistics management and logistics cost accounting, it constructs a modified model for F Company’s logistics cost accounting by the combination of statistical and accounting, which effectively controls the logistic cost and strengthen the logistic management.This paper consists of five chapters. Chapter One introduces the research background, the importance of the research and the research methodology. Chapter Two explains what the enterprise’s logistics cost is and elaborates theories about the industrial enterprise’s logistics cost accounting, which offers theoretical foundation for improving the system of the industrial enterprise’s logistics cost accounting. Chapter Three discusses and analyzes the logistics situation of F Company. The problems of F Company’s logistics cost accounting are also discussed and solutions are provided. Being the major chapter, Chapter Four demonstrates the system of F Company’s logistics cost accounting by way of the combination of form statistics and cost accounting. Chapter Five offers the suggestions for the daily control over F Company’s logistics cost accounting.