Warehouse economic management

1, the economic and technical indicators of the warehousing department can be divided into five categories: warehousing quantity, warehousing quality, warehousing efficiency and economic safety indicators. 2. The cost of commodity storage is mainly used for various expenses of commodity storage, among which, one part is the investment and maintenance of storage facilities and equipment and the natural loss of commodities themselves, and the other part is the materialized labor and living labor consumed by storage operations. These labor consumption in the process of commodity storage is the continuation of commodity production in the circulation field, which increases the value of commodities. According to the expenditure of goods in the storage process, the storage expenses can be divided into the following categories.

(1) storage fee

(2) Wages and welfare expenses

(3) Depreciation expense

(4) Repair cost

(5) Electricity, fuel and lubricating oil charges

(6) Rental fees for railway lines and docks

(7) Cargo storage insurance premium

(8) Other business expenses

In addition to the above expenses, storage expenses should also include management fees (for office, business processing, management personnel salary, personnel training, etc.). ), marketing expenses (e.g. expenses for corporate publicity, advertising and other promotional means), water, coal, telephone and other expenses.

3. The economic accounting of warehousing activities is to account for the materialized labor consumption and operating results of warehousing operations. Through accounting and comparative analysis, we strive to achieve greater economic benefits with less operating expenses. The contents of accounting include:

L Accounting of storage operating results

L accounting of warehouse labor consumption

L fund accounting

Profit accounting