Characteristics of modern logistics enterprise accounting

Characteristics of modern logistics enterprise accounting

1, multi-level logistics cost accounting entity.

2. The object of logistics cost accounting is complex.

3. Logistics cost accounting confirms the diversification of measurement.

4. Diversification of logistics cost accounting items.

Attached:

Modern logistics enterprise refers to an economic organization that is engaged in at least one business of transportation (including transportation agent and express delivery of goods) or warehousing, can organize and manage the basic functions of transportation, warehousing, loading and unloading, packaging, distribution processing and distribution according to customers' logistics needs, has an information management system suitable for its own business, carries out independent accounting and independently bears civil liabilities. The unincorporated logistics economic organization can be applied mutatis mutandis.

Accounting type

1) Logistics cost accounting. Multimodal logistics cost accounting refers to the logistics cost accounting with the payment form of logistics expenses as the cost accounting object.

2) Functional logistics cost accounting. Functional logistics cost accounting refers to the function of logistics activities as the cost accounting object.

3) Scope logistics cost accounting. Refers to the logistics cost accounting with the scope of logistics activities as the object of cost accounting.

4) It is suitable for logistics cost accounting of specific objects. Applicable object Logistics object accounting refers to logistics cost accounting according to different applicable objects.

4 purpose

The purpose of logistics cost accounting is to promote enterprises to strengthen logistics management, improve management level, innovate logistics technology and improve logistics efficiency. Specifically, the purpose of logistics cost accounting can be reflected in the following aspects:

1, through the comprehensive calculation of enterprise logistics costs, find out the size of logistics costs, so as to improve the understanding of the importance of logistics within enterprises.

2. By calculating the cost of a specific logistics activity, we can find the problems existing in logistics activities and provide the basis for logistics operation decision.

3. Calculate the responsibility cost of each logistics department and evaluate the performance of each logistics department according to the organization calculation of different logistics departments.

4. Through the cost calculation of a logistics equipment or machinery (such as a single transport truck), find out its consumption, and seek ways to improve equipment efficiency and reduce logistics costs.

5. By decomposing the logistics cost of each customer, it provides decision-making basis for the formulation of logistics service charge level and effective customer management.

6. Through the calculation of a certain cost item, determine the difference between the logistics cost in the current period and the cost in the same period of last year, and find out the reasons for the cost overrun.

7. According to the caliber of logistics cost calculation, calculate the actual logistics cost in this period and evaluate the implementation of logistics cost budget.

6 content

All activities of enterprise logistics are ultimately reflected in economic activities, which inevitably require economic accounting, cost calculation and performance evaluation. Therefore, logistics cost accounting runs through the whole process of enterprise logistics activities. Because the logistics activities of an enterprise include transportation, warehousing, loading and unloading, handling, packaging, distribution processing, distribution and information processing, it determines that the logistics cost accounting of an enterprise must include the following contents:

1, storage cost accounting.

2. Transportation cost accounting.

3. Distribution cost accounting.

4. Logistics packaging cost accounting.

5, loading and unloading cost accounting.

6, circulation processing cost accounting.

7, logistics information cost accounting.

8. Other logistics cost accounting.

7 program

1, confirmation of enterprise logistics cost

1) Confirmation of procurement and supply costs.

2) Confirmation of logistics cost of production activities.

3) Confirmation of internal logistics cost.

4) Confirmation of sales logistics cost.

5) Confirmation of recycling logistics cost.

2, enterprise logistics accounting

1) General procedure of cost accounting.

2) Subject setting of enterprise logistics accounting.

3) Accounting treatment of enterprise logistics accounting.

4) Financial accounting of logistics cost accounting.

5) Report of logistics cost accounting information.

8 method

First, the general logistics cost accounting method

The main methods of logistics cost accounting include accounting logistics cost by payment form, accounting logistics cost by function and accounting logistics cost by applicable object.

1. Calculate the logistics cost according to the payment slip.

2. Calculate the logistics cost by function.

3. Calculate the logistics cost according to the applicable object.

4, according to the logistics operation accounting logistics cost.

Second, the accounting method of hidden logistics cost

Hidden cost is a kind of cost hidden in the total cost of economic organizations and separated from financial audit supervision. Implicit cost is the implicit future cost and transfer cost caused by the behavior of economic subjects intentionally or unintentionally, and it is the sum of the future tense of cost and the cost form passed on.

1) standard cost formula.

2) Calculation of hidden logistics cost and accounting treatment.

9 analysis of current situation

First of all, the traditional cost calculation method has caused the so-called "logistics cost iceberg theory". Under normal circumstances, only the expenses paid to external transportation and warehousing enterprises are included in the cost of enterprise accounting subjects. In fact, these costs are just like the tip of the iceberg in the whole logistics cost. Because enterprises use their own vehicles to transport goods, use their own warehouses to keep goods, and pack them by their own workers, the costs of loading and unloading are not included in the logistics costs, and the traditional accounting methods do not fully show all the logistics costs, so there are many defects in determining, classifying, analyzing and controlling costs.

Secondly, under the characteristics of modern production, the traditional logistics cost calculation method provides distorted logistics cost information, which is not conducive to scientific logistics control. Modern production is characterized by complex production and operation activities, diverse product variety structure, changeable production technology and frequent adjustment and preparation, which greatly increases the logistics costs unrelated to production, such as ordering, material handling and maintenance of logistics information system, which were less expensive in the past. In traditional cost calculation, indirect costs generally adopt the distribution basis related to output-direct working hours, machine hours, material consumption and so on. This calculation method makes the cost of many logistics activities of modern enterprises out of control, resulting in a lot of waste and the decline of logistics service level.

Third, traditional accounting practices usually cannot provide adequate logistics measurement. 1. Traditional accounting methods can't meet the requirements of logistics integration, and logistics activities and many of their expenses often occur across departments. However, traditional accounting mixes all kinds of logistics activities expenses with other activities and classifies them into salary depreciation, rent and other forms. , which makes it impossible to determine the responsibility of the operation. 2. There is a problem with the cost sharing rate of traditional accounting subjects. It is difficult to divide the traditional cost into logistics cost according to the logistics function. Take the inventory cost as an example: (1) According to the accounting standards for business enterprises, there is no requirement to determine and allocate the expenses related to inventory maintenance in the inventory cost, such as the hidden inventory cost part that is not reflected in the accounting statements, such as insurance, overstock price reduction and sluggish product cost, which leads to the fuzziness and underestimation of logistics cost, which is due to the incompleteness of inventory cost. (2) The product cost of input raw materials and production process is not separated from other forms of asset cost incurred by the enterprise, and is determined as logistics cost, which is another hidden cost. These hidden costs account for a large part of logistics costs, such as product loss, return, out-of-stock loss and so on.

10 meaning

(1) Improve people's understanding of the importance of logistics in social and economic activities and enterprise cost control: logistics is the third profit source of enterprises, and comprehensive accounting of logistics costs can intuitively show the proportion of logistics in the second activity of the whole economy, thus improving the understanding of the importance of logistics within enterprises.

(2) Logistics cost accounting is an important source of data for business decision indicators of logistics activities. By calculating the cost of a specific logistics activity, we can better grasp the cost composition of each link of logistics operation, which not only helps to clarify the problems existing in logistics activities, but also provides direction for the optimization of logistics operation and makes logistics operation decision more effective.

(3) It helps to evaluate the performance of different logistics departments and links: Although logistics is an interlocking activity, organizations must have an indicator that can quantify the performance of each link to evaluate the performance of each logistics department, and logistics cost accounting is playing a role in providing data indicators for each department and link.

(4) It is helpful to evaluate the organizational performance in different years: through the calculation of a certain cost item, determine the difference between the current logistics cost and the same period of last year, evaluate the performance of the organization in the whole accounting year, find out the reasons for cost overruns, and help the organization to improve its original shortcomings and develop in a better direction in future logistics activities. [ 1]

(5) It is beneficial for the logistics industry to optimize customer management. At present, many large-scale logistics industries mostly adopt the method of cost-customer management. By decomposing and accounting the logistics cost of each customer, we can better provide more targeted and competitive logistics services for different customers. The logistics cost accounting of different customers provides decision-making basis for the formulation of logistics service charges and effective customer management.