Research On Calculation Of Logistics Cost Of Manufacturing Enterprise Based On The Combination Of Statistics And Accounting

According to the China purchasing development report(2014) by China Federation of Logistics & Purchasing(CFLP), total social logistics costs of China accounted for 18% of the proportion of GDP in 2014. Correspondingly,The United States data since 2000 has been holding steady at 8% level. In addition, the logistics costs of the developed countries accounted for the final cost of finished products in the proportion of 10% to 15% on average, in China manufacturing this proportion was as high as 30-40%. Therefore, in terms of the total social logistics costs or the average cost of logistics, the logistics cost management needs to be improved. Logistics cost accounting is the basis of logistics management, while China’s manufacturing enterprise logistics cost accounting is facing current status as follows: the backward of logistics cost accounting consciousness, impractical logistics cost accounting method, lack of logistics cost accounting professionals, etc. It results in the majority of manufacturing companies did not start systematic accounting and focus on their logistics costs.Undoubtedly, financial accounting information system is the main source of information in the most enterprises, so if the logistics cost accounting can be established in the enterprise the original financial accounting information system will receive a multiplier effect. The phenomenon of the "logistics iceberg" is mainly due to the following three aspects: Logistics costs are included in the various properties of different accounts, the collection is prone to duplication and omission; endogenous logistics costs compared to enterprises tend to be more concerned about the outstanding logistics costs; some have not been reflected in the financial accounting system of logistics costs easilyIV overlooked.In this paper, combined with the characteristics of manufacturing enterprises logistics costs and the current situation of logistics cost accounting,the advantages and disadvantages of four kinds of logistics cost accounting methods with higher heat are compared and analyzed. Based on the comprehensive comparison, the calculation of logistics cost of manufacturing enterprise based on the combination of statistics and accounting is put forward to solve the problem of logistics accounting of manufacturing enterprises. On the one hand, auxiliary logistics costs account settings system is designed to reduce the accounting workload by using the existing accounting information.On the other hand, to solve cost identified caliber inconsistencies in the financial accounting systems and management areas, statistical methods are used to calculate hidden costs, statistical range of applications and specific accounting methods are provided.Innovation on research content of this paper is that logistics cost is redefined from the view of management accounting, the logistics accounting elements are recombined and improved from the three aspects of the function,the scope and the form, which lays a theoretical foundation for the logistics cost accounting method of manufacturing enterprises. Innovation in research method is that combination of statistics and accounting is proposed to account logistics cost of manufacturing enterprises, which makes logistics cost accounting more concise by adding auxiliary logistics cost accounts and set the cost of logistics center in the financial accounting information system. So that the convenience of financial accounting information system has been used and the gap of cost statistics caliber has been made up. Finally, the case of BQ company verifies the reasonableness and practicality of combination of statistics and accounting method.In this study, the content of logistics cost accounting system has been enriched, the logistics cost accounting system elements have been improved, anew way of thinking for the research on logistics cost accounting has been provided, makes obtaining the information of logistics cost structure to be more intuitive and convenient, the integration of logistics cost accounting and financial accounting system to be realized. In addition, the logistics cost accounting method used in this study can make managers clearly understand the total amount and structure of the logistics costs of manufacturing enterprises. It is conducive to analyze and reduce their logistics costs, improve operational efficiency, enhance market competitiveness for manufacturing enterprises. Also,under the impetus of this accounting method, the logistics cost classification and logistics profits are clear gradually. This tends to promoting the adjustment and upgrading of the logistics industry.