Study Of Management Optimization For Profit And Loss Accounting Of Post Logistics

Post Logistics, founded in2000, is a wholly-owned subsidiary of China Post Group, aswell as a professional third-party logistics company with business scale expanded gradually.The development mode is converted to the operation mode in pursuit of benefit and seekingdevelopment by means of benefit from the mode of upper level, large-scale andgreat-leap-forward development at the beginning stage. Therefore, the postal logisticscarries out the work of management of profit and loss calculation under such circumstances.Affected by the system of old state-owned enterprises, problems of failing to transformthought, weak awareness for management of profit and loss, lack of all types of supportingflows and systems and existence of operation and business accounting of mixed businessamong all branch companies or between branch companies and organs and department ofpostal logistics fail to identify the basic data of management of profit and loss calculationand affect the operation condition actually. This makes the work result of management ofprofit and loss calculation dissatisfactory.The management optimization of profit and loss accounting is not only about that ofthe accounting system, but also about the adjustment of operation and management patternand the elaboration in daily work procedure. The paper analyzes various factors thatinfluence the profit and loss accounting management, including the unreasonableorganization form of the company, the poor performance in operation and managementpattern, the unreasonable or inapplicable design of profit and loss account, the imperfectinformation system function, and the lack of budgeting system and the assessment systemthat is linked to the result of profit and loss accounting. Meanwhile, deepening the analysisof profit and loss accounting requires the guidance from budget in early stage, thecooperation from each department and each link in middle stage, and the response from theexamination system in late stage, so that the management optimization of profit and lossaccounting will penetrate into every detail of the operation of the company, reflect thegenuine operation condition of the company from all aspects, and provide practical andeffective schemes for the development and reform. For this purpose, the optimizationscheme for every link of the company is proposed, including the adjustment of organizationframework, SOP design of project management, enhancement of cost management andcontrol, improvement of business account, regulation on accounting system, enhancementof information support, establishment of budgeting system, and improvement of assessmentsystem so as to provide implementation scheme for the management optimization of profit and loss accounting. The research and analysis herein may provide some help to themanagement optimization of profit and loss accounting under the operation pattern of postlogistics, which is based on efficiency.