The Study Of The Accounting Of Logistics Cost And The Management Problems In Enterprises

With the economic globalization and the rapid development of science and technology, the competitions between enterprises have become more intense. If enterprises want to be survival, development, and more competitive, they must to relay on the right strategic objectives and the right science and technology, and must to explore the external market actively at the macro aspects on the one hand. On the other hand, the enterprises should strengthen the internal management of enterprises, and adopt low-cost strategy in order to expand profit margins. In recent years, with the updated management concept, the government and the society have aware the importance of logistics. As a result, the logistics environment has changed. The enterprise sectors have begun to be set up in enterprises, and logistics management has become popular research subject. It is generally believed that the modern logistics enterprises have to be the third source of profits of enterprises, even of the whole society, and also to be a new point of economic growth in the new century, but now, our high cost of logistics enterprises have become an obstacle of participating the international competitiveness of enterprises.In order to reduce costs effectively, we must focus on the management of logistics costs, and by improving and adjusting the objectives of the logistics system, the logistics facilities and equipment, and the logistics activities of organizations, we could achieve the optimization of the overall logistics system, and the ultimate goal is to guarantee the level of logistics services with the lowest logistics cost.In this paper, with reference to the literatures at home and abroad, it analyzed the basic structure of the logistics cost and the condition of the management of logistics cost, and then we have raised solutions of the logistics management of enterprises in China combining with the management experiences of domestic and foreign enterprises from three angles of the logistics cost, the control of logistics cost, the innovation of logistics management.The paper discusses the definition of logistics deeply in the first, as well as the structure of the logistics cost and the performance of Effectiveness Antinomy. Secondly, it studies the current status of China's logistics, and finds out the reasons of constraining the level of logistics cost management. On this basis, this paper researches the accounting of logistics cost, and then points out the drawbacks of methods of the traditional cost accounting with proposing the ideas to improve the cost-accounting methods and illustrating the application of the cost methods in China's enterprises.Further more, this paper analyzes the basic principles of cost management and the ideas of the logistics cost management, and carries out a detailed study focuses on achieving the rationalization of logistics, the decision-making of logistics outsourcing, the innovation and principles of cost management system, logistics information system and other issues.At last, this paper discusses the methods of the control of logistics cost in manufacturing enterprises at different stages.