Based on the Method of Enterprise Logistics Cost Accounting Research

Abstract:

At present, as an emerging service industry customer service and the third profit source of enhancing the competitiveness of the enterprise market, the logistics industry gets the attention of more and more enterprises. In the enterprise total cost, reasonable decomposition and calculating the logistics cost, seriously affect the profits of the enterprise. Therefore, how to make enterprise logistics cost accounting becomes the focus concern of enterprises to improve market competitiveness. This topic comes from the basic theory of homework cost method, the enterprise logistics cost accounting based on homework cost method are analyzed. This paper expounds the homework cost method based the thinking of enterprise logistics cost accounting, by the process of resource to homework cost object cost allocation, and the activity-based cost method of enterprise logistics cost accounting methods are analyzed on focus.

• Periodical: Applied Mechanics and Materials (Volumes 687-691)
• Pages: 5120-5123
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.687-691.5120
• Online since: November 2014
• Authors: Guo Gang Li, Ting Yang, Jia Ying Zhou
• Keywords: Accounting Cost, Costing Driver, Homework Cost Method, Logistics Cost

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