Case Study On Logistics Cost Accounting And Control Of ABC Company

In recent decades,the state has vigorously developed the real economy,with the continuous promotion of global integration,the status of the logistics industry has been continuously improved.In the fierce competition for market share among enterprises,cost control has become a top priority,which has greatly promoted the level of internal logistics management of enterprises.Action.At the same time,the study of enterprise logistics cost accounting and application has also become the focus of attention of scholars.However,compared with the developed countries in the West,the logistics cost control management of Chinese enterprises is still on the rise,and there are still many problems in the specific business practice.This article focuses on four chapters to study ABC’s logistics cost accounting and control,so as to find ways to reduce logistics costs.Chapter Ⅰ,for the introduction of the article,expounds the research direction,significance and background conditions of the paper,and introduces the research content and methods of the paper in a theoretical way by collecting literature.Chapter 2 introduces the origin and development of logistics and logistics cost,and studies the current situation of logistics cost accounting and control in Chinese enterprises.Chapter three,taking the logistics cost analysis of ABC company as an example,based on the exploration of the enterprise logistics cost accounting method,elaborates the constituent elements of the enterprise logistics cost accounting object and the logistics cost accounting method,and focuses on the importance of logistics cost in the enterprise.In the aspect of logistics cost control,the author finds out the problems existing in logistics cost control by comparing the difference of logistics cost control means between China and developed countries in the world.In the fourth chapter,the author finds out the relevant measures for enterprises to control logistics cost,and puts forward the relevant ways to reduce costs and increase efficiency.Based on the current situation of logistics cost control of ABC Company,the author puts forward the optimization scheme and improvement.Inadequate,thus improving the ability of enterprise logistics cost control.Based on ABC’s three modules of supply,production and sales in the process of production and management,this paper elaborates the basic theory,system and method of logistics management in the form of case analysis,which makes the cost control of logistics and the accounting of financial accounting organically combined.Through the analysis of ABC company’s logistics cost accounting process,fully using the principles and methods of statistics,and integrating with the financial accounting system,this paper more accurately reflects the cost and expenditure of ABC company’s logistics activities,finds out the key factors to control cost and expenditure,and puts forward control measures,thus promoting the purpose of reducing cost and increasing efficiency of enterprise’s logistics cost.