Research On Accounting For The Cost Of Agricultural Products Logistics

The logistics of agricultural products plays an important role in the development of national economy. It involves the operating efficiency and quality of the entire national economy, and relates to farmers’income and the agricultural industry development. However, the fact is that the cost of agricultural products logistics is excessively high in our country.In order to reduce the cost of agricultural products logistics, it is necessary for researchers to forecast and make an accurate estimate for the cost of agricultural products logistics firstly. However, there is limited research regard to the accurate estimate of the cost in our Accounting and Logistics community. For the problem mentioned above and combining the unique characteristics of logistics of agricultural products and the practical facts of our nation’s agriculture enterprises, this paper presents different types of accounting systems for agricultural products logistics, which are suitable for different kinds of agriculture products enterprises.Accounting of logistics costs is a significantly complex and systematic work, involving every aspects or steps of business operations where logistics activities exist. According to different characteristics of logistics costs in different types of enterprises (major in agricultural products companies and agricultural logistics enterprises) and the applicability of different cost-accounting models, this paper reviews large amount of national and foreign literatures and researches about logistics cost accounting; then according to the confirmation on composition and classification of the cost of agricultural products logistics, as well as the scope and object of logistics cost accounting in different enterprises, the paper presents a method that enterprises need to choose an accounting models according to the characteristics of logistics activities and requirement of logistics management.