| Logistics industry sustainable development in our country in recent years,but social logistics costs as a percentage of GDP in China compared with developed countries still have larger gap.Storage as one of the most important aspects of the logistics in the logistics costs account for a large proportion,but the most current enterprise storage and lack of scientific cost accounting,the warehousing cost become the real "black continent" logistics field.Along with the development of the national economy,our country has become a great nation of automobile first sales,auto parts warehouse service market is huge,but auto parts warehouse cost accounting is not so good.Based on the theory of activity-based costing,combining the reality of the third party warehousing,auto parts warehousing cost accounting of our country,aims to explore the homework cost accounting method in the application of the third party warehousing applicability,established on the basis of homework cost accounting of warehousing cost accounting system,raise the scientific nature of the warehousing cost accounting,and authenticity.According to the characteristics of the third party warehousing enterprises in China,combined with the principle of homework cost method,design of the third party warehousing enterprises operating cost accounting system framework,accounting processes,credentials account table system,using A auto parts warehouse empirically cost accounting related financial data,verify the applicability of homework cost accounting system,the product warehousing costs under the homework cost method,and compared with traditional cost method to calculate the cost of product,found the indirect cost allocation under the ABC method is more reasonable,more in line with the actual unit product storage costs.The results show that the operation cost accounting method is suitable for the third party warehousing enterprise cost accounting,management can be realized that cost more accurate product resources,the process influence on the product cost,provides the basis for reasonable pricing for the enterprise.However,because of the homework cost itself requires a lot of basic and detailed cost data,and warehousing industry not only stored product quantity,and the characteristic of complex,the cost of basic data statistical work is difficult,to the enterprise staff awareness of cost accounting and quality request is higher.In the concrete application of homework cost method in cost accounting,must be combined with characteristics of warehousing enterprises strengthen basic statistical records,orders for ins and outs of routine work,such as scientific division operations center,to ensure the integrity of homework cost method of the original accounting data,in order to improve the cost accurately summarize and right allocation. |
