Cost accounting method of logistics enterprise

With the development of economic globalization, the competition of logistics enterprises has intensified, and logistics cost management has become one of the core competitiveness. Cost management is the scientific selection of cost accounting methods. The work to strengthen the basis of logistics cost accounting is to establish a scientific, unified and standardized cost accounting standard, and establish a set of measurable, extendable, comparable and assessable logistics cost database for corporate management , Project decision-making, third-party logistics services, etc. Provide cost decision-making basis. This article focuses on the current selection of cost accounting methods for my country’s logistics enterprises and the application of actual cost accounting templates.

1. Logistics companies need to select cost accounting methods according to their own business needs

At present, the more common logistics cost accounting methods include complete cost method, variable cost method and activity cost method.

For companies that have just started and have not yet grown, the full cost method is an option, because it does not require accurate cost information, and the cost and cost of the accounting are relatively small, which is consistent with the statement accounting required by the financial department.

For logistics companies that are large in scale or in a period of steady development, there is little room for income growth, and cost management becomes the top priority. If variable cost method and activity cost method are adopted, the cost calculation of the entire enterprise will be very clear , Cost data truly reflects the operating conditions of the enterprise, cost control will be targeted, and it is also conducive to scientific decision-making and internal assessment.

2. The practical application and specific methods of logistics cost accounting

The following describes the specific methods of logistics cost accounting based on the cost accounting practice of logistics companies in the pharmaceutical industry.

1. Formulate the task objectives and basic requirements of logistics cost accounting

The mission objective of logistics cost accounting is: through logistics cost forecasting, decision-making, budgeting, control, accounting, analysis and assessment, to correctly reflect the logistics cost of the enterprise, control the expenditure of various logistics costs, strive to reduce logistics costs, and provide timely and accurate delivery Logistics cost information serves to improve quality and efficiency.

Regularly carry out logistics cost analysis and logistics cost assessment, accurately reflect and evaluate the work performance and logistics cost responsibilities of logistics departments, branches and subsidiaries, conduct benchmarking management, and continuously improve the cost management level of logistics enterprises.

2. Basic requirements of logistics cost accounting

Establish a logistics cost accounting system that is responsible for a dedicated person. Each enterprise should arrange personnel with financial knowledge or financial management background to be responsible for logistics cost accounting and daily management. The logistics cost accounting professionals shall coordinate with the financial management department on a regular or irregular basis to obtain relevant logistics cost financial accounting data, categorize the logistics cost data according to the logistics management requirements and the selected cost accounting method, and re-sort according to the assessment requirements. Account accounting meets the management needs of internal assessment, benchmarking management, and third-party logistics business quotation decisions.