Study On The Issues Of Enterprise's Logistics Cost Accounting

As a sophisticated organization and management technology, modern logistics has been widely used around the world, and has become a new industry. Modern logistics plays an important role in the national economy development. It is more and more difficult to reduce material consumption and increase labor productivities, enterprises have to turn to the field of logistics which is called"the third profits source". The benefits of logistics are mainly generated by the reduction to the effect of"logistics iceberg", namely the control and management to logistics costs. Logistics cost accounting is the precondition of the control and management to logistics costs. Well-known accounting historian Chatfield. Michael has pointed out that"the developments of accounting reflects to the nature, that is, accounting develop with the development of business in a certain period of time and is closely related to the economic development."From accounting to strengthen the logistics costs of the control is the key solution to the current weak link in China's logistics development.However, China's enterprise management has not formed a fixed logistics cost accounting system. The present logistics cost accounting method has many inadequate, such as the method uncertainty, the lack of unified norms, poor maneuverability, and also the accounting methods of the logistics costs need to further study. Moreover, the accounting and control to logistics costs are significantly complex, involving every aspects or steps of business operations and logistics activities. According to the different types of enterprise's the different characteristics of logistics costs and the characteristics and applicability of different cost-accounting model, this paper combines the real practices in China with the Chinese and foreign literatures about logistics cost accounting. Trough the re- cognition on the composition and classification of the logistics cost, as well as the scope and object determination of logistics cost accounting in different enterprise, the paper advocates that general enterprises (take manufacturers for instance) and logistics enterprises need to choose different Accounting models, based on the different characteristics and different logistics management in different enterprise; the hidden costs of logistics can use the combination methods of investigation and estimates to analyze, and for a variety of hidden logistics costs give the different operational methods of accounting for a variety of hidden logistics costs; at the same time propose the manufacturers should use the accounting method of secondary logistics costs account and logistics enterprises should use the system with a combination of activity-based costing and single-track model to account the logistics costs.By re-building logistics cost accounting model, this paper explores a brand new method of logistics cost accounting in different enterprises, providing a basis for the establishment of operational norms of logistics cost accounting.