Recent doing logistics cost, logistics cost accounting is a hot issue, we propose a project used in the enterprise's logistics cost accounting system, I 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 stock loss, or loss of computing products stagnation.Some of our usual accounting principles in accounting logistics costs, and stagnant stock losses and loss of product logistics analysis of the contents are not part of the logistics cost accounting.
And production cost is not the same: the production of a product, the cost of natural objects, a relatively complete accounting system.Logistics cost accounting, cost accounting of who is the logistics cost calculation of each product is calculated for each customer's logistics costs, or each order, transportation, logistics costs alone, it must be clear; logistics costs incurred, the betterprocessing, the data can be obtained 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: to calculate the cost of logistics what is the use?
Customers are two categories of products, one is fast moving consumer goods, sold through distributors supermarket channel consumers.The other product is the food industry raw materials, direct sales to corporate customers.For the fast moving consumer goods, the enterprises of various marketing decisions are made around the varieties, the ones who enjoy doing activities in a variety of prices, therefore, need to calculate the cost of logistics to the species.As for the products as industrial raw materials, corporate decision-making is available to the customer how the product portfolio, how much overall profit, is a core element of the customer decision-making, therefore, to calculate the cost of logistics to the customers.
For the internal operation of the enterprise: the role of logistics costs is to analyze.Such as a regional logistics costs are high, why is high, the influence of overload, stress of transport capacity, or other factors.These factors influence the cost of logistics units is sufficient cause logistics costs are rising to this level.Enterprise before the cost of all the logistics costs as sales management, and therefore can not analyze, logistics costs can not explain why the high / low, the overall level is reasonable?Internal logistics cost for this problem is to explain it is to carry out cost control.At the same time, detailed information on logistics costs also contribute to the regional supply relationship of logistics optimization.