Research On The Commercial Enterprises Logistics Cost Accounting And Control

Logistics cost as "the third profit source", since it proposed has drawn widespread concern in academia and industries, although in recent years, the logistics has rapidly developed in China,comparing with other foreign countries, logistics cost is still higher. The logistics cost happened in the circulation is the largest part of the whole logistics cost, and the commercial enterprises is the subject of commodity circulation, so the study of the commercial enterprises logistics cost will effectively reduce the Chinese logistics cost and improve business core competitiveness. In view of this, the paper summarized the research status at home and aboard, analyzed the logistics costs of commodity circulation generating process, composition and characteristics, and did fundamental and innovative research of the logistics cost accounting and control methods.Firstly, the paper discribes the research backgrounds and the significance, summarizes the research situation in this field and proposed the research framework, defines the logistics cost of commodities circulation and other related concepts, proposes the basic theory that used in this paper, such as system dynamics and activity-based costing. Secondly, according to the logistics cost of commercial enterprises generating process, from the horizontal and vertical directions, the generating system of logistics cost is proposed, according to national standards, the scope and composition of the commercial enterprises logistics cost are identified, and the characteristics and influencing factors are analyzed. Thirdly, through the analysis of the traditional method of logistics cost accounting, combined with features of commodity circulation, based on time-driven activity-based costing for logistics cost accounting is proposed, using specific case study to introduce this method; Fourthly, based on the dynamic, complexity and feedback of the control of logistics cost, according to the theory of system dynamics, this paper establishes the system dynamics model of commodity circulation enterprises logistics cost control and use the Vensim software to simulation and analysis the direction of logistics cost control. Finally, the conclusion and innovative achievements of the research is put forward, and the prospect of the further study is proposed.