1. What does the logistics cost accounting layer include? 2. Briefly describe the role of logistics information?

Logistics cost accounting is very important, but it is difficult to obtain the data needed for logistics cost accounting.

First, within the framework of the current accounting system, it is impossible to obtain logistics cost data directly, and all kinds of logistics cost data are mixed in production cost, sales expense and financial expense. For example, from the internal point of view of enterprises, the transportation costs incurred when purchasing or selling goods are often included in the procurement costs of goods or the sales costs of products; The transportation cost in the factory is often included in the production cost; Order processing costs can be included in sales expenses; Some inventory holding costs may be included in financial expenses, and so on. From the perspective of supply chain, we will find that the total logistics cost generated by a series of interrelated logistics activities is not only distributed in different functional departments within the enterprise, but also among different partners in the upstream and downstream of the enterprise supply chain.

Second, the logistics cost belongs to the internal secrets of each company, which makes the investigation time and cost high, but the credibility and relative benefit are not good, so it is impossible to correctly estimate the total cost or market scale of domestic logistics. It can also be seen from the results of many logistics cost surveys in the United States, Japan and other countries that the recovery rate is less than 50%: the recovery of logistics cost questionnaires of various industrial types has become the bottleneck of logistics cost accounting.

Third, the logistics cost accounting methods

There are two ways to measure the micro logistics cost:

Method 1: Classification according to the basic functional activities of logistics management.

A conceptual formula of enterprise logistics cost calculation generally recognized by academic circles is:

Total logistics cost) = transportation cost)+inventory holding cost)+logistics management cost.

In reality, the concept of comprehensive logistics cost management of Chinese enterprises is relatively weak, and they often only care about direct warehousing and transportation costs, without considering other parts of inventory holding costs and logistics administrative management costs.

These individuals answered, I hope it will help you!

1. What does the logistics cost accounting layer include?

Answer: The composition of logistics cost: 1 the expenses incurred in the physical circulation of materials and the expenses of equipment and facilities necessary for these activities; 2. The expenses incurred in completing the logistics information transmission and processing activities, as well as the expenses of equipment and facilities necessary for these activities; 3. Comprehensive management of the expenses incurred in the above activities.

2. Briefly describe the role of logistics information?

Answer: Logistics information refers to a series of processing activities such as collection, classification, transmission, summary, identification, tracking and inquiry of all or part of the information generated in the logistics process by logistics enterprises by using modern information technology, so as to control the flow of goods, thus reducing costs and improving efficiency.

Knowledge points:

Chapter II Logistics System and Its Composition

2- 1 What are the logistics systems and their constraints?

A: 1. The restrictive relationship between logistics service and logistics cost; 2。 Constitute the constraint relationship between the functions of logistics service subsystem; 3。 The relationship between the costs of each link that constitutes the logistics cost; 4。 The relationship between the function and cost of each subsystem.

2-2 What is the mode of logistics system?

Answer: Input, output, processing, restriction, feedback and other functions.

2-3 Logistics systematization goal: service, fast and effective utilization of area and space, scale adaptation and inventory control.

2-4 Characteristics of logistics system analysis: system analysis aims at the overall benefit of the system, seeks the best strategy to solve specific problems, and uses qualitative and quantitative analysis methods to give decision makers value judgments in order to make favorable decisions. The establishment process of the whole system can be divided into three processes: system planning, system design and system implementation.

★2-5 Main transportation modes and characteristics: 1 Railway transportation: the main mode of long-distance land transportation, which is not affected by transportation conditions, can run at high speed under heavy load and has a large transportation unit; Road transportation: free space and time, not limited by line stops, door-to-door direct transportation, packaging can simplify the possibility of damage, loss and wrong delivery of goods; Waterway transportation: batch and long-distance transportation is cheap, and it can transport oversized and overweight objects; 4 air transportation: fast speed, short time, less loss of goods, suitable for the transportation of fresh-keeping goods, and high transportation cost; 5. Pipeline transportation: the maintenance cost is cheap, and a large number of materials are transported without manpower. Low transportation cost, less land occupation, fewer safety accidents and limited transportation objects.

★ 2-6 Traffic rationalization: 1 Reasonable allocation of traffic network; 2. Selection of the best mode of transportation; 3. Improvement of operation efficiency; 4. Promote transportation; Adopt various modern modes of transportation.

★ 2-7 The warehouse shall have the following functions: 1 storage and custody function 2 Adjustment of supply and demand function 3 Adjustment of cargo transportation capacity function 4 Distribution and distribution processing function.

★ 2-8 storage rationalization method: 1 Implement ★BC management: minimize the inventory of ★ items without shortage, implement small batch orders, and make monthly inventory; For Class C, a safety stock level can be established. Generally, the management order volume is large, and year-end inventory can be made. For class B, it is between the two, and it is counted once every six months; 2. Scientific inventory control: ★ Reduce comprehensive costs such as purchase cost and purchase price; B. reduce liquidity and inventory assets; Improve service level and prevent shortage; 3. Applying forecasting technology;

★ 2-8 Concept of loading and unloading: Loading and unloading refers to activities that are carried out within the same geographical scope, with the main content and purpose of changing the storage state and spatial position of objects, including loading and unloading, transshipment, sorting, stacking, warehousing and warehousing.

★ 2-9 Handling Significance: 1 Handling plays a connecting role in the transformation of logistics activities. 2 Handling plays an important role in logistics cost. 3 Handling is the key to improve the efficiency of logistics system.

★ 2- 10 rationalization principle of loading and unloading: 1 labor-saving principle: if you can get down, you won't get up; if you can go straight, you won't turn; if you can use machinery, you won't need manpower; if you can level, you won't go uphill; if you can continue, you won't leave; 2 eliminate invalid handling, 3 improve handling activity, 4 use machinery reasonably, 5 principle of continuity, 6 principle of maintaining smooth logistics balance, 7 principle of container unitization, 8 principle of individualization and 9 principle of improving comprehensive effect.

★2- 1 1 The concept of packaging and its rationalization methods.

Answer: In order to protect products, facilitate storage and transportation, and promote sales in the circulation process, containers, materials and auxiliary materials are used according to certain technical methods. It also refers to the operation activities in which certain technical methods are applied in the process of using containers, materials and auxiliary materials to achieve the above purposes. It is the end of production logistics and the starting point of social logistics.

Rationalization method of packaging: 1) Lightening of packaging; 2) simplicity of packaging; 3) Conform to the requirements of container unification and standardization; 4) Mechanization and automation of packaging; 5) Pay attention to cooperation with other links; 6) Conducive to environmental protection.

★ 2- 12 Concept and purpose of distribution processing

Answer: In the process from the place of production to the place of use, simple operations such as packaging, division, measurement, sorting, marking, labeling and assembly are applied as required.

The purpose of distribution processing is: 1) convenient transportation; 2) convenient for users; 3) It is convenient for comprehensive utilization.

★ 2- 13 distribution: logistics activities such as picking, processing, packaging, segmentation and assembly. According to the user's requirements, deliver the goods in an economical and reasonable area and deliver them to the designated place on time.

★ Distribution has the following characteristics: 1 Distribution is a form of distribution from logistics base to users; 2 Distribution is not a simple transportation or handling, but a combination of transportation and other activities; Distribution is not the concept of ordering, signing, purchasing and distributing materials in a broad sense, but the service supply from suppliers to households, which is a "door-to-door" service; Distribution is an organic combination of distribution and distribution, which is based on the comprehensive distribution of goods and completely in accordance with the requirements of users, including types, varieties, quantities and time.

★ 2- 14 What kind of delivery?

A: First, according to the distribution organizer: 1) internal distribution; 2) Distribution among enterprises; 3) Distribution of enterprises to consumers.

Second, according to the delivery time and quantity: 1) regular delivery; 2) JIT logistics distribution; 3) quantitative distribution; 4) Regular and fixed route distribution; 5*** with delivery.

★ 2- 15 Functions of the distribution center: goods collection, storage, goods distribution and distribution; Definition of logistics information: the general name of knowledge, data, images, data and documents that reflect the contents of various logistics activities.

2- 16 logistics information features: 1 distributed information is large and widely distributed. The generation, processing and application of information are also different in time and place; 2. Logistics information is dynamic, and its value decays quickly, which requires higher timeliness of information management; There are many kinds of logistics information, not only there are different kinds of information in each link of this system, but also because the logistics system is closely related to other systems, it is necessary to collect relevant information outside these logistics systems, which makes the classification, research and screening of logistics information more difficult.

2- 17 logistics information system: integrated, modular, real-time, networked and intelligent.

Basic functions of logistics information system: 1 data acquisition and input, 2 information storage, 3 information release, 4 information processing and 5 information output.

Structure of logistics information system: vertically, logistics information system can be divided into management layer, control layer and operation layer; Horizontal: supply logistics, production logistics, sales logistics, recycling and waste logistics, transportation, warehousing, handling, packaging, distribution and processing, etc., showing a pyramid shape.

Chapter 3: Logistics cost, service and standardization.

3- 1 Logistics cost composition: 1 Expenses incurred in the physical circulation of materials and expenses of equipment and facilities necessary for engaging in these activities; 2. Costs incurred in completing logistics information transmission and processing activities, as well as the costs of equipment and facilities necessary for these activities; 3. Comprehensive management of the expenses incurred in the above activities.

3-2 Ways for enterprises to reduce logistics costs: 1 Establish modern logistics concepts and improve enterprise logistics management system; 2. Establish the concept of overall logistics cost and enhance the logistics cost awareness of all employees; 3. Strengthen logistics cost accounting and establish a cost assessment system; 4. Optimize the enterprise logistics system and find effective ways to reduce costs.

3-3 Significance of logistics services to enterprises: It is the result of a series of logistics activities carried out by enterprises to meet the logistics needs of customers. Logistics service itself does not create physical utility of goods, but produces spatial utility and time utility.

3-4 Features of logistics services: 1 Dependency 2 immediacy 3 liquidity and dispersion 4 demand fluctuation 5 substitutability.

3-5 Logistics Service Quality Index: 1 Service Quality Index 2 Storage Management Quality Index 3 Transportation Link Service Quality Index.

3-6 Relationship between logistics service and cost: The relationship between logistics service quality and cost is a trade-off. With the improvement of logistics service quality, logistics costs will rise. It can be said that the relationship between the two applies to the law of diminishing returns.

3-7 steps to determine the level of logistics service: 1 Conduct market research on customer service; 2. Determine the customer service level; 3. Inductive experiment of standard cost; 4. Implement and establish logistics services. 5. Feedback system according to customer service level.

★ 3-8 The concept of logistics standardization refers to the process of formulating, publishing and implementing relevant technologies and working standards around logistics activities such as transportation, warehousing, loading and unloading, packaging and logistics information processing, and unifying the standards of the whole logistics system according to the requirements of coordinating technical standards and working standards.

★ 3-9 Role of logistics standardization: 1 Logistics standardization is the need to achieve consistency in all aspects of logistics and speed up circulation; Logistics standardization is an important means to implement scientific logistics management; 3. Logistics standardization is an effective means to reduce logistics costs; 4. Logistics standardization is conducive to improving the technical level; 5. Logistics standardization is beneficial to the connection with external systems;

3- 10 logistics standardization type: 1 logistics technical standard: logistics basic module size: 600 * 400mm；; 2 working standards 3 working standards;

3- 1 1 packaging standard content: 1 packaging basic standard 2 packaging material standard 3 packaging container standard 4 packaging technical standard 5 product packaging standard 6 related standards Modern enterprise logistics quality management concept:

3- 12 modern enterprise logistics quality management: according to the objective law of logistics system movement, in order to meet the service needs of logistics customers, the process of planning, organizing, coordinating and controlling is implemented by formulating scientific and reasonable basic standards and applying economic methods. Quality assurance and quality control.

3- 13 the basic characteristics of modern enterprise logistics quality management: 1 full participation; 2. Complete control; 3. Overall management; 4 overall development;

3- 14 Modern enterprise logistics quality management main contents: 1 Commodity quality assurance and improvement 2 logistics service quality 3 logistics work quality 4 logistics engineering quality.

3- 15 What is the way to realize logistics quality management in modern enterprises?

Answer: 1. Establish the total quality management idea of modern enterprise logistics: 1 truly form the total quality management idea of logistics; 2. Do a good job in total quality management of logistics service process; 3. Evaluate the overall quality management level of modern enterprise logistics service; 4. Improve the internal logistics service quality and external logistics service quality of modern enterprises; Second, establish an effective logistics quality management information system: 1 measure customers' expectations of logistics quality; 2. Emphasize information quality; 3 Real-time monitoring of logistics quality; Third, the main measures to strengthen the logistics quality management of modern enterprises: 1 According to the theory of total quality management, establish and improve the measurement and evaluation system of logistics quality management of modern enterprises, and effectively eliminate the mistakes in the logistics process of modern enterprises; 2. Actively introduce modern quality management theory and technology to improve the quality management level; 3. Implement total quality management with effective incentives;

Chapter IV: Third Party Logistics

★ 4- 1 the concept of third-party logistics: it refers to a logistics management mode in which production and operation enterprises entrust their logistics activities to professional logistics service enterprises through contracts in order to concentrate their main business, and at the same time keep close contact with logistics service enterprises through information systems to manage and control the whole logistics process. So the third party logistics is also called contract logistics.

★ 4-2 Similarities and differences between third-party logistics and traditional logistics entrustment: The traditional external entrustment only entrusts a part of logistics activities, mainly logistics operation activities, such as goods transportation and goods storage, to external logistics enterprises, while logistics management activities such as inventory management and logistics system design, as well as some internal logistics activities, remain in the enterprise; Third-party logistics enterprises do not necessarily have the ability of logistics operation, that is, they do not have logistics facilities and transportation tools, do not directly engage in transportation, warehousing and other businesses, and are only responsible for the design and operation of logistics systems;

4-3 Requirements for a logistics service provider: 1, management organization; 2. Issue logistics service documents independently; 3. Having free capital suitable for business ability; 4, the ability to undertake the obligations of logistics service contract; 1, the enterprise operates independently; 2. Joint venture of large enterprises; 3, agent mode.

★ 4-4 mode classification of third-party logistics: resources: 1 independent development mode 2 cooperative development mode; From the development direction: vertical extension and horizontal extension, vertical functional diversification and horizontal operation scale, two modes can be adopted at the same time.

★ 4-5 Third Party Logistics and Enterprise Logistics Mode Selection?

A: The enterprise logistics model mainly includes self-operated logistics and third-party logistics. Choose 3PL carefully.

1) the influence of logistics on the success of enterprises and the management ability of enterprises on logistics. 2) Enterprise's requirements for logistics control ability; 3) Logistics characteristics of enterprise products; 4) Enterprise scale and strength; 5) The total cost of the logistics system; 6) cost+customer service cost; 7) Customer service ability of third-party logistics; 8) Choice of owned assets and non-owned assets 3PL.

4-6 Service Items and Contents of Third Party Logistics?

A: 1) Provide a complete set of supply chain solutions;

2) Increase value by influencing the ability of the whole supply chain. 3) Integrate the capabilities of management consulting and third-party logistics service providers.

Chapter V Logistics Technology and Equipment

★ 5- 1 The role of logistics technology and equipment in logistics system.

A: P 134

★ 5-2 Application and configuration principles of logistics technology and equipment.

A: 1) Rationality principle of logistics technology and equipment configuration; 2) The principles of rapidity, timeliness, accuracy and economy of logistics system operation; 3) Select the standardization principle of logistics instruments and equipment; 4) Strong flexibility and adaptability; 5) Make full use of space; 6) Reduce manual processing.

5-3 Functions, types and application characteristics of loading and unloading technology and equipment. P 137

5-4 Classification and characteristics of warehousing technical equipment, P 15 1

5-5 Functions and Types of Shelves P 152

Types and working characteristics of 5-6 stacking crane P 154

5-7 Basic composition and technical requirements of automatic sorting system, and the type of sorting machine P 157.

5-8 concept and classification of automated warehouse, P 162.

Advantages of 5-9 automated warehousing system P 162

★ Concept, characteristics and principles of 5-10 container unitization P 164

★ 5- 1 1 The concept and classification of containers and the concept, characteristics and classification of pallets.

★ 5- 12 The function and classification of packaging, and the function of packaging technology and equipment P 172

Chapter VI Supply Chain Management

★6- 1 The concept of supply chain refers to the supply and demand network composed of raw material suppliers, manufacturers, wholesalers, retailers and final consumers who participate in the production and circulation of products, that is, the network composed of enterprises and enterprise departments involved in the process of acquiring materials, processing materials and delivering finished products to users.

★ 6-2 Supply Chain Management Concept (SCM): It is an overall solution using the Internet, which aims to deliver products from suppliers to manufacturers and end customers in real time and effectively, and integrate information such as logistics distribution, inventory management and order processing and transmit them through the network. Its function is to reduce inventory, maintain product effectiveness, reduce logistics costs and improve service quality.

Contents involved in the supply chain: supply, production planning, logistics and demand;

6-3 Mode selection of supply chain management: 1 supply chain led by manufacturing enterprises, 2 supply chain led by retail enterprises and 3 3PL (inherited logistics suppliers); Value: 1 Reduce cost and gain competitive advantage; 2. Improve efficiency, respond quickly and speed up capital turnover;

6-4 Implementation principles of supply chain management: 1 Grasp the essence of SCM management: the uncertainty and diversity of demand are the root causes of supply chain management problems; Step by step: these factors are cumulative and cross each other, and the problem is not just a simple superposition; Step by step;

6-5 Bullwhip effect concept: refers to the phenomenon of changing demand when moving upstream along the supply chain. Due to the constant enlargement of demand changes at all levels, safety stocks have increased upstream along the supply chain, accumulating a large number of stocks that exceed market demand. Controlling the bullwhip effect has a decisive influence on greatly reducing inventory.

6-6 Control mode: 1 Instead of using the orders at the next higher level to estimate the demand change, information technology is used to provide the market demand information to all levels of the supply chain, so that all levels can determine the order size and safety stock according to the market demand; 2. Reducing the number of stages in the supply chain makes the bullwhip very short and the bullwhip effect is not obvious; 3 adopt the inventory managed by the seller to fundamentally eliminate the bullwhip effect.

6-7 Supply chain operation performance evaluation system: 1 used to improve the efficiency of enterprise supply chain; Second, it is used to evaluate management innovation and enterprise informatization projects; The third is to monitor the supply chain operation of enterprises.

6-8 Supply chain process performance evaluation index: 1 production and sales rate index 2 average absolute deviation index 3 production and demand rate index 4 production cycle cycle or beat index 5 total operating cost index 6 core enterprise product cost index 7 supply chain product quality index.

Chapter VII International Logistics

★ 7- 1 the meaning of international logistics: organizing the rational flow of goods internationally, that is, the logistics between different countries.

★ Characteristics of international logistics: 1, with long logistics channels and many logistics links; 2. Complexity of logistics environment; 3. Standardization requirements in international logistics are high:1000 *1200mm; Four risks in international logistics: political risk, economic risk and natural risk; 5. Combination of various modes of international logistics: ocean transportation, railway transportation, air transportation, road transportation, and international comprehensive transportation modes composed of these modes.

★ 7-2 Type of international logistics: 1 classified according to the flow direction of goods between countries; 2. Commodity circulation areas classified by tariff; According to the characteristics of cross-border transportation goods, they are classified as follows: arms logistics, international goods logistics, international stamp products logistics, international donation logistics, disaster relief materials logistics, international exhibits logistics and waste logistics; According to the operating enterprises, there are international freight forwarders, international shipping agents, non-vessel carriers, customs brokers, international logistics companies, warehousing and distribution companies and so on.

7-3 commodity inspection knowledge: inspection time and place, inspection organization and certificate, inspection standards and methods, etc. Customs protection business knowledge: 1 July 9871customs law; 24-hour declaration of loading; Entry/kloc-declaration within 0/4 days; CIF price includes the price of goods, freight, insurance and other labor costs; Tax evasion can be paid within one year of release, recovered within three years and refunded within one year;

Bonded area: bonded area of specific areas and warehouses established by the customs or registered with the approval of the customs, which can be divided into: 1 designated bonded area 2 bonded goods? C3 bonded warehouse: self-owned management right, public bonded warehouse and customs supervision warehouse; 4 bonded factory 5 bonded exhibition hall.

7-4 international freight forwarder: 1 chartering and booking agent 2 cargo declaration agent 3 transshipment tally agent 4 warehousing agent 5 container agent 6 multimodal transport agent.

7-5 The main intermodal modes in international cargo transportation: 1 sea/air 2 air/highway 3 railway/highway/inland river or sea/railway/inland river 4 small land bridge 5 concept of cargo handling: cargo handling comes into being with the appearance of water transport, and cargo handling refers to entrusting the cargo handling agency of the port to check the goods when the owner or owner receives and delivers the goods at the loading port and the unloading port according to the transport contract.

7-6 tally work content: 1 tally file 2. Divide votes, count 3. Management defect 4. Draw the actual cargo stowage map 5. Visas and Notes 6. Review and query.

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