Study On The Application Of Operational Cost Method In MN Logistics Enterprises

The fast growing economy,AI intelligence and the rapid development of the network,logistics enterprises are more and more prevalent in China,and the modernization of logistics enterprises is becoming more and more prevalent.The compliance and rationalization of logistics industry is pointed out in the government work report,and the cost control ability of logistics industry needs its investment of some time and energy.The current situation of cost management of logistics enterprises is analyzed and problems are found,such as a relatively large proportion of overhead costs and unreasonable cost accounting methods,which have no small impact on the competition of logistics enterprises in the logistics market.The improvement of the core competitiveness of logistics enterprises lies in whether the cost of logistics enterprises is accurately controlled.For the accuracy of cost information,innovative reform combined with the actual situation is the solution in the inherent cost accounting method of enterprises.The reason for failing to allocate costs accurately is that enterprises use monotonous cost allocation norms,which makes the quality of cost information acquisition low and the profitability inefficient,which adversely affects the sustainable operation of enterprises.Therefore,by applying the job costing method to MN logistics enterprises,the allocation criteria are divided using jobs,the cost composition is more personalized,making the costing more accurate and realistic,the cost differences are obvious,the enterprises are more variable in pricing logistics services,the control of costs is more reliable,and the disadvantages of traditional costing methods are compensated,which is more beneficial to the operation of logistics enterprises.After reviewing domestic and foreign literature and summarizing,this paper has a deeper understanding of the cost theory of logistics enterprises and the theory of operation cost method,then we understand and analyze the current situation of cost management of MN logistics enterprises in the operation process,and find out some problems in cost management of MN logistics enterprises,and the application of operation cost method can effectively solve the existing problems,and analyze the necessity and feasibility of applying operation cost method in MN logistics enterprises.We analyzed the necessity and feasibility of applying the operation cost method in MN logistics enterprises.After that,we analyzed the application of job costing method in MN logistics enterprises,analyzed direct costs and indirect costs,divided job centers,analyzed cost motives,calculated job motive allocation rate,and then made the corresponding cost integration,and compared with traditional costing methods,and concluded the benefits of applying job costing method.Finally,the corresponding measures are proposed to ensure the successful application of job costing method in MN logistics enterprises.The change of the accounting method of MN logistics enterprises to the job cost method makes the cost control of each link of MN logistics enterprises more perfect,the high quality of the cost is guaranteed,the decision is more accurate and reasonable,the logistics chain is optimized,the competitiveness of enterprises is improved,and other logistics enterprises can learn from it when applying the job cost method.