Research On Logistics Cost Account Of Refined Oil Manufactory Based On Activity Based Costing

Because the logistic research of the earlier period of our country values the macroscopic problem, to the research less of the enterprise logistics costing. The current domestic returns to have no the united logistics costing standard, even also exists to dispute with construction to the category of the logistics cost. At the same time under the current enterprise accounting system, the enterprise is hard to compute a logistics cost completely according to the content of the logistics cost, and the logistics cost that shares in out according to the current cost method, also can't satisfy the demand of the logistics. This kind of condition contains the level of logistics management in enterprise, the enterprise competition ability enhances.In this paper, just the refined oil manufactory, in order to accurately calculate refined oil manufactory logistics cost, this paper presents a new constitution of logistics costs, also carries on analysis of the nature and impact analysis of refined oil manufactory logistics cost, based on ABC, Constructs the refined oil manufactory logistics cost accounting model ,and connects the Accounting , accounts logistics cost of the realistic enterprise, in order to test the logistics cost model, makes the model have universal applicability. This helps refined oil manufactory to synthetically control the logistics cost, also helps enterprise decision makers to make the strategic decision to develop.