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The Research Of Logistics Accounting Method

Posted on:2009-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:X H XuFull Text:PDF
GTID:2189360278972205Subject:Business management
Abstract/Summary:PDF Full Text Request
In the modern enterprise, as the development of modern science and technology, under the certain conditions of technology, it is rather difficult to improve the efficency of production,dig the profit from the production management access greater value and greater profits of capital and there is even no room for the potentials for the enterprise .but in the logistics field, it is one of the areas that has not been touched. The main benefits of the logistics come from the logistics management, however, logistics cost management is the core of logistics management.It is important to enterprise logistics management and can enhance the efficiency of logistics services . In this paper, it find a food companies as a logistics cost reaserch object and applied the theoretical research, empirical research and theoretical analysis research at the enterprise logistics cost structure, accounting, carried out in-depth study.In this paper, on the basis of reviewing the logistics cost redearch literatues, which from the domestic and foreign research. some relating basic theory of logistics cost management has been expained. From the concept of logistics costs on the logistics costs to the elements, as well as the impact of the cost of logistics and elements of a systematic analysis. Then the cost of logistics enterprises carried out to define the scope of accounting and in accordance with the adoption of functional form, in the form of payment, the scope of the operation as logistics costs for the composition of the division. Based on the existing set of logistics cost accounting theory , from the different angle to conduct the M-A model. Finally, to investigate the cost of logistics enterprises data sources, the construction of a logistics operation costing model, it form a complete theoretical system and logistics costs. And the above-mentioned study, based on the enterprises concerned through in-depth research, the cost of logistics enterprises to carry out the empirical analysis, provides a realistic calculation of the cost of logistics enterprises cases have been satisfactory results.In accordance with the above ideas, thestructure of chapters are as follows: Firstly,Logistics cost of domestic and foreign research Secondly, Logistics and logistics costs theory Thirdly, the reserch of Logistics cost accounting method Finaly, Case Study...
Keywords/Search Tags:logistics, logistics cost, cost accounting
PDF Full Text Request
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