Recent doing logistics cost, logistics cost accounting is a hot issue, we propose a project used in the enterprise logistics cost accounting system, feel the logistics cost accounting system is not very complicated.However, we calculated the actual cost, not including the cost of the logistics out of the loss or loss of stagnation computing products.We follow the usual accounting principles in accounting logistics costs, while the out of stock losses and stagnation loss products are the logistics of the content, not part of the logistics cost accounting.
And the production cost is not the same: the production of a product, the cost of natural objects, have a relatively complete accounting system.Logistics cost accounting, cost accounting of who is the logistics cost of each product is calculated for each customer's logistics costs calculation, or each order, transport logistics costs alone, it must be clear; logistics costs incurred, betterprocessing, the data available from the financial ledger.Second, determine the cost, cost accounting objects, how to allocate these costs to cost objects.From the operating cost point of view, is to determine the resources, operations, cost object, find the cost drivers, and distribution continue.
Of course, one of the most important premise: calculate the cost of logistics what is the use?
Customers have two categories of products, one is fast moving consumer goods through the supermarket channel distributors to sell consumers.Another product is the food industry raw materials, direct sales to corporate customers.For the fast moving consumer goods, the company's various marketing decisions are made around the varieties, the ones who enjoy doing a variety price reduction activities, therefore, need to calculate the cost of logistics to the species.For as industrial raw materials, products, business decisions are made available to the customer how the product mix, overall there is little profit, based on the core elements of customer decision-making, therefore, the logistics costs to calculate the customer.
For the operation of the enterprise is: is to analyze the role of logistics cost.Such as a regional logistics costs are high, why is high, is the influence of overload, stress affect transport capacity, or other factors.These factors impact on the logistics unit cost is higher logistics costs is enough to cause this level.Business before the cost of all the logistics costs as sales management, and therefore can not parse, can not explain why the high logistics cost / low, the overall level of reasonable?Logistics cost accounting for the internal problem is to explain it is to carry out cost control.At the same time, detailed information on logistics costs also help to optimize the logistics area supplier relations.