Business logistics cost accounting in a separate set of specific methods

&Nbsp;   good management can significantly reduce the costs of logistics, more and more emphasis on logistics cost management of enterprises, and is committed to reducing logistics costs. However, due to the present situation of logistics development in China as well as the lag of logistics cost accounting system, enterprises can't grasp the logistics costs, making it difficult to effective management and control of logistics cost.

     characteristics of enterprises logistics cost

     first of all lies in the implicit logistics cost. Traditionally, the logistics cost calculation is always be broken down to pieces, hard to argue fact from fiction. Due to logistics costs have not been included in the company's financial and accounting systems, logistics cost in manufacturing enterprises used to be included in the product costs; circulation enterprises logistics cost included in commodity costs. Therefore, whether manufacturers or the circulation enterprises, is difficult not only to be calculated in accordance with the intension of logistics cost full cost, but has been separated from production areas or circulation of logistics costs, nor individually calculated and reflected in the real. No one can see the real picture of logistics cost, aware of its considerable spending.

     next is logistics cost reduction of multiplier effects. Logistics costs similar to the physics of leverage logistics costs decreased by a certain point, you can make sales double growth. And rise a little, can also cut the sales have multiplied. Assumed sales of 1 million Yuan, the logistics costs of 100,000 yuan, such as reducing logistics cost 10,000 yuan, will get 10,000 yuan of income. This truth is self-evident. Now assume that logistics costs account for sales of 1%, such as reducing logistics cost 10,000 yuan, sales will increase in the amount of 1 million Yuan. In this way, logistics costs drop will produce enormous benefits.

     once again lies in logistics costs "benefit back." "Back" phenomenon, often called "alternative income", which change one element of the system will affect other elements of change. One element of the system gain, will detract from the impact on other elements in the system. Usually, on the number of logistics, people want most on time, hoping the shortest; quality of service, and hope for the best; on logistics cost, hoping that at. Obviously, to satisfy all the above requirements is difficult. For example, in the storage subsystem, the stand to ensure supply and convenient production point of view, people will come up with the large number and variety of stock issues and accelerate cash flow, reduce capital occupied by angle, to reduce inventory. As another example, in transit, and choose the fastest mode of transport for carriage by air, but the high cost of transportation, utility is good, but the economic benefits are not necessarily best; and the choice of sea transport, contrary to.

     disadvantages of the current logistics cost accounting

    1. Logistics does not have a separate project in the enterprise's financial accounting system, logistics costs shall not be accounted for separately, unable to direct logistics cost data, logistics cost data is mixed in production costs, selling expenses, and financial expenses. For example: from the inside, goods purchase or sale when transport costs are often included in the purchased goods cost or cost of goods sold; internal transport costs are often included in the cost of production; the order-processing costs may be included in cost of sales; parts inventory carrying costs may be included in financial expenses, and so on. From the point of view of the supply chain, you will find a series of interrelated logistics costs distribution logistics activities in different departments within the enterprise, distributed in the different partners in the supply chain.

    2. in the usual financial balance sheet, logistics costs are paid by the enterprise to external carriers accounted for transportation costs or merchandise storage fee paid to warehouse logistics, such as costs for enterprises and logistics centre in the relevant human resource costs, equipment depreciation, fixed assets tax and other costs and other operating fees calculation. Thus, from the perspective of modern logistics management, it is difficult to grasp the actual logistics costs.

    3. traditional accounts of cost allocation problem. Strip the traditional cost accounting of the cost of logistics costs, usually by logistics functions, but there are many problems in distribution logistics costs, it is difficult to breakdown for an individual event. Such as labor rates because people spend energy in logistics activities is difficult to determine, and it is difficult to estimate.

    4. enterprises, logistics cost calculation of the standard is different. In other words, companies according to their different understanding and awareness to grasp the logistics cost, this leads to a question of management, that is, not to make the comparative analysis of the logistics cost, nor get industry average logistics costs.

     logistics cost alone the centralized accounting calculation

     for the proper accounting of enterprises logistics cost, solution to the current problems in the accounting, and ultimately achieve logistics costing in Enterprise standardization and harmonization of, I think we should separate concentrated on enterprises logistics cost accounting. Ideas and methods are as follows:

    1. content of specific analysis of enterprises logistics cost, correct Division logistics cost accounting projects.

     because of the logistics by supply logistics, production logistics and distribution logistics, three links, logistics costs can therefore be divided into supply logistics costs, production costs and logistics cost categories. Enterprise supply logistics cost in materials purchasing and supply costs that occur during production logistics cost is the internal production process materials, semi-finished products and finished products storage, transfer of logistics circulation costs; logistics cost of sales refers to sales logistics costs incurred in the process, such as sales occur during product packaging fees, handling fees, warranties, etc. Specific can will logistics cost divided for following costs project: transportation including enterprise logistics process in the of procurement freight, and factory within freight, and handling fee, and sales fee,; material fee, including logistics process in the of packaging material fee, and fuel fee, and tool, and apparatus and the spare parts fee,; wage and the welfare, refers to logistics management and the logistics technicians of wage, and bonus and the welfare fee, artificial fee spending; hydropower fee, refers to logistics facilities consumption of water, and electric, and gas, costs; depreciation fee, refers to logistics equipment, and Depreciation of fixed assets in storage facilities and other logistics costs; management costs, including the Office of logistics management fees, travel expenses and other administrative costs; other costs, including logistics and equipment maintenance, insurance, interest and so on.

    2. make necessary changes to current accounting methods.

     option is to separate enterprises logistics cost collection and accounting, repealing the existing provisions related to financial accounting. In particular, is not carried out according to current accounting system of accounting, but the logistics cost from the original blend with its accounting of separated accounts separate and "cost" account. For example, the accounting requirements material procurement costs included in the "cost" account, but can also set breakdown, such as transportation costs (procurement of freight, freight), wages and benefits, depreciation, etc. "Material" only accounting of material purchase price for the abolition of "material" account. But for the proper accounting of production cost, can be separated out of the month "-transportation logistics costs (procurement of freight)" and so on, by using materials allocated total as a percentage of total material, included in the "cost of production" account. Another option is accounted for in accordance with the existing financial accounting requirements, but at the time of accounting and set the management accounting record books, and logistics costs in the record book project to collect logistics costs for logistics cost analysis and assessment. These first two sets of accounts can be set to prevent duplicate accounts, but not in accordance with the current financial system, need to wait for changes to the existing financial accounting system. Second method while other management accounting record books, but did not breach the financial accounting system, and included management of logistics cost accounting system and logistics cost management and control.

    3. business logistics cost accounting in a separate set of specific methods.

     We use ABC (Activity-Based Costing) method to separate the business logistics cost centralized accounting, this method is also known as ABC, throughout the process of manufacturing enterprise logistics management is to remove invalid cost and recycling one of the entire logistics process management utility. Activity-based cost method refers to the operation/activity, business agent assigned to the operations and activities of resources consumed, and job costs by job assignment collection of drivers assigned to a cost object accounting methods. Application of ABC cost method for the establishment of enterprise logistics operation cost model as shown in the following figure:

     logistics cost accounting is an important aspect of cost management through the logistics activity costing, you can improve the accuracy of costing information, improve the management level of enterprises and their competitiveness. Use a separate centralized accounting method for the analysis of logistics cost accounting, will provide support for the enterprise's production and management and decision-making.

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