Accounting of transportation cost in decoration budget

Freight of goods is the main component of freight cost of goods. To calculate the freight cost of goods, it is necessary to know the conditions and materials such as freight mileage, freight rate and billing weight of goods.

Its general accounting procedure is as follows: 1. Determine the freight mileage of goods.

2. Determine the applicable commodity freight rate.

3. Determine the billing weight of the goods.

Calculate the freight of goods according to the following formula: railway, waterway and weight charge = charged weight of goods × applicable freight rate of goods; Road freight = commodity billing weight × commodity freight rate × applicable commodity freight rate, where commodity freight rate refers to the shortest route mileage between the sending place and the destination.

Miscellaneous expenses of commodity transportation refer to the expenses paid by the payer to the toll collector to compensate the auxiliary or service labor consumption in the process of commodity transportation.

Its projects are complex, usually including loading and unloading fees, port fees, storage fees, transit service fees and so on.

Moreover, the applicable rates in different regions may be different, so the calculation formula of commodity transportation miscellaneous fees is as follows: commodity transportation miscellaneous fees = invoiced weight × applicable rates in applicable regions. When calculating miscellaneous fees, we should also consider the differences in applicable rates caused by different modes of transportation, so as to make the calculation of miscellaneous fees reasonable and accurate.