企业物流成本核算模式及方法研究
本站原创 论文中文摘要：物流成本核算白勺目白勺是为了更好地进行物流成本管理,支持管理者决策,提高经济效益。鉴于我国企业在物流成本核算中存在许多问题,例如:在会计核算体系中物流成本没有独立白勺会计核算科目,物流成本核算不完整、不全面,核算模式不清,核算方法不规范等。本文从企业物流成本白勺会计核算模式和核算方法两个方面进行了研究;在核算模式方面,试图在不改变现行财务制度白勺条件下,对企业物流成本白勺会计核算模式比较与选择进行了研究。在物流成本核算方法研究方面,包括物流成本核算对象白勺确定、物流成本白勺核算思路、核算白勺账户设置和账务处理、物流成本信息报告、物流成本计算和间接物流成本白勺分配。最后,从政府应完善物流成本核算规范和企业应加强自身核算体系建设两个方面提出了加强我国企业物流成本会计核算和管理白勺对策建议
Abstract（英文摘要）：www.328tibet.cn Modern logistics, as a way of organization and advanced management technology, widely used by countries around the world, and formatted a new industry, is playing an important role in the development of the national economy. Logistics industry entered a rapid development stage from the initial stage in China. Enterprise logistics cost management is the effectively means to manage the logistics, and also the evaluation scale of Evaluating the enterprise logistics. The cost accounting of business logistics is based on the cost-accounting enterprises identify targets, using models and the corresponding accounting methods, according to the cost of the project, through a series of logistics and distribution costs, calculates the total cost and units cost of enterprise logistics activities over a period..Between the accounting on logistics cost, the developed countries he their own model and means of accounting cost for the government and enterprises. For example, Japan formulated the unified standard of logistics costs as early as in 1977. China promulgated a national standard GB/T 20523-2006 "enterprise logistics and the cost of computing." in September 2006.It focus on the content of the logistics costs,as well as the calculating process. For China’s enterprises, they need to research and draw up a set of mode and method cost accounting on the basis of the national standards. So, this paper studies and determines their cost structure, to provide suggestions on improving the cost-accounting system for the state and reference on the choices of cost-accounting method for businesses.There are lots of practical issues in the accounting of logistics costs for China’s enterprises for example, the scope and content of accounting logistics cost is not comprehensive, only involving part of the logistics costs; using the traditional method of allocation distribution; mixed the disclosure information of accounting of logistics cost and other phase; Lack of the institutions and personnel who works for accounting and management of logistics cost; Lack of data models of the accounting of logistics cost;Enterprise understand the importance of the management of logistics cost.The author has been Searched the large number of relevant literature since 2000, although the study of logistics costing had a large progress in recent years, including the model and the method of the business logistics cost. Because the research on logistics in China is still at an early stage and relatively weak, and the current research is not deep enough, lack of operable. Based on this, this paper studied, including the concept of logistics costs, the classification of corporate logistics cost, the impact the factors of logistics cost. Following it focuses on study of the construction of enterprise logistics costing model;including from the making of account, the processing of accounts and the information report on logistics cost accounting.Another important content of this paper is studying the choice of methods of the enterprise logistics costing. First, summed up the existing types of methods of accounting, including, the method of the accounting according to the functions, the methods of the accounting according to the object and activity-based costing. Then, studied the object of the accounting of logistics cost. During part in the accounting, logistics cost accounting period can be divided into monthly, quarterly and annual. Then, it focused on the research project of the logistics costs. The cost of logistics services including logistics activities in the course of the packaging cost, the cost of transportation, warehousing costs, handling costs, circulation, processing costs, logistics costs and logistics information management costs. Including inventory-related costs in the logistics business activities related to the amount of funds used, the loss cost goods, insurance and tax costs. Raised the realistic choice of methods of accounting logistics costing, including ideas, the subjects and settings of logistics cost accounts, the accounting steps of logistics costs, allocation of indirect cost; additionally, introducing the specific calculation methods:operating cost method.Finally, proposed the suggestions to strengthen our accounting of enterprise logistics costing. On the part of the government, it should improve accounting system, and strengthen the management; including: Determined sharing formula, introduction of the invoice for the logistics, provision specialized bodies of management and accounting.For businesses, they should develop their own standards and staffing. Specifically, enterprises should formulate and improve the system accounting, enterprises should establish and improve posts accountability, control operational procedures; should establish specialized enterprises of disclosure of information channels so that the management of the sector can accurately and timely know; providing specialized accounting agencies of management to strengthen the control, supervision costs and to prevent waste and eliminate loopholes; handle the relationship of accounting and financial accounting.
论文关键词： 企业；物流成本；会计核算模式；会计核算方法；
Key words（英文摘要）：www.328tibet.cn Enterprise；Logistics cost；Accounting mode；Accounting method；
Abstract（英文摘要）：www.328tibet.cn Modern logistics, as a way of organization and advanced management technology, widely used by countries around the world, and formatted a new industry, is playing an important role in the development of the national economy. Logistics industry entered a rapid development stage from the initial stage in China. Enterprise logistics cost management is the effectively means to manage the logistics, and also the evaluation scale of Evaluating the enterprise logistics. The cost accounting of business logistics is based on the cost-accounting enterprises identify targets, using models and the corresponding accounting methods, according to the cost of the project, through a series of logistics and distribution costs, calculates the total cost and units cost of enterprise logistics activities over a period..Between the accounting on logistics cost, the developed countries he their own model and means of accounting cost for the government and enterprises. For example, Japan formulated the unified standard of logistics costs as early as in 1977. China promulgated a national standard GB/T 20523-2006 "enterprise logistics and the cost of computing." in September 2006.It focus on the content of the logistics costs,as well as the calculating process. For China’s enterprises, they need to research and draw up a set of mode and method cost accounting on the basis of the national standards. So, this paper studies and determines their cost structure, to provide suggestions on improving the cost-accounting system for the state and reference on the choices of cost-accounting method for businesses.There are lots of practical issues in the accounting of logistics costs for China’s enterprises for example, the scope and content of accounting logistics cost is not comprehensive, only involving part of the logistics costs; using the traditional method of allocation distribution; mixed the disclosure information of accounting of logistics cost and other phase; Lack of the institutions and personnel who works for accounting and management of logistics cost; Lack of data models of the accounting of logistics cost;Enterprise understand the importance of the management of logistics cost.The author has been Searched the large number of relevant literature since 2000, although the study of logistics costing had a large progress in recent years, including the model and the method of the business logistics cost. Because the research on logistics in China is still at an early stage and relatively weak, and the current research is not deep enough, lack of operable. Based on this, this paper studied, including the concept of logistics costs, the classification of corporate logistics cost, the impact the factors of logistics cost. Following it focuses on study of the construction of enterprise logistics costing model;including from the making of account, the processing of accounts and the information report on logistics cost accounting.Another important content of this paper is studying the choice of methods of the enterprise logistics costing. First, summed up the existing types of methods of accounting, including, the method of the accounting according to the functions, the methods of the accounting according to the object and activity-based costing. Then, studied the object of the accounting of logistics cost. During part in the accounting, logistics cost accounting period can be divided into monthly, quarterly and annual. Then, it focused on the research project of the logistics costs. The cost of logistics services including logistics activities in the course of the packaging cost, the cost of transportation, warehousing costs, handling costs, circulation, processing costs, logistics costs and logistics information management costs. Including inventory-related costs in the logistics business activities related to the amount of funds used, the loss cost goods, insurance and tax costs. Raised the realistic choice of methods of accounting logistics costing, including ideas, the subjects and settings of logistics cost accounts, the accounting steps of logistics costs, allocation of indirect cost; additionally, introducing the specific calculation methods:operating cost method.Finally, proposed the suggestions to strengthen our accounting of enterprise logistics costing. On the part of the government, it should improve accounting system, and strengthen the management; including: Determined sharing formula, introduction of the invoice for the logistics, provision specialized bodies of management and accounting.For businesses, they should develop their own standards and staffing. Specifically, enterprises should formulate and improve the system accounting, enterprises should establish and improve posts accountability, control operational procedures; should establish specialized enterprises of disclosure of information channels so that the management of the sector can accurately and timely know; providing specialized accounting agencies of management to strengthen the control, supervision costs and to prevent waste and eliminate loopholes; handle the relationship of accounting and financial accounting.
论文关键词： 企业；物流成本；会计核算模式；会计核算方法；
Key words（英文摘要）：www.328tibet.cn Enterprise；Logistics cost；Accounting mode；Accounting method；