Try to discuss the logistics enterprise finance traditional cost accounting method of several types and the operation of each type.

Enterprises in the logistics cost calculation, first of all, we must clarify the content of logistics cost calculation, according to the national standard "enterprise logistics cost composition and calculation", the object of calculation of logistics cost can be calculated from the cost item category, scope category and form category three aspects.

(1) cost item category logistics cost refers to logistics cost items as the object of logistics cost calculation, specifically including logistics function cost and inventory-related costs. Among them, the logistics function cost refers to the logistics costs incurred in the process of packaging, transportation, warehousing, loading and unloading handling, circulation processing, logistics information and logistics management. Inventory-related cost refers to the enterprise in the process of logistics activities related to the inventory of capital occupancy costs, the cost of wear and tear of goods, insurance and tax costs.

(2) Scope category logistics cost refers to the scope of logistics activities as the object of logistics costing, including supply logistics, intra-enterprise logistics, sales logistics, recycling logistics and waste streams and other costs incurred at different stages of expenditure.

(3) form category logistics cost refers to the form of payment of logistics costs as the object of logistics costing. Specifically include commissioned logistics costs and internal logistics costs. Among them, the intra-enterprise logistics costs whose payment form specifically includes material costs, labor costs, maintenance costs, general provisions and special provisions. Considering the range of logistics cost calculation method is mostly applied to productive enterprises, therefore, the cost calculation method for logistics enterprises from the two aspects of cost items and form categories.