企业物流成本核算方法的选择（The choice of enterprise logistics cost accounting method）.doc

企业物流成本核算方法的选择（The choice of enterprise logistics cost accounting method） The choice of enterprise logistics cost accounting method The choice of enterprise logistics cost accounting method 2008-12-20 15:10:56 Logistics as the third profit source, reduce the cost of the last boundary, how to calculate the logistics cost is the current concern of enterprises. In practice, the accounting method, the popular statistical accounting method and accounting method of operation and other three kinds of accounting methods of background, content, advantages and disadvantages as well as the influence factors of choice is not clear, causing confusion in the choice of accounting methods. This paper summarizes the three kinds of accounting methods and comparative analysis of advantages and disadvantages of various methods, aims to help the enterprise logistics cost accounting methods appropriate choice before starting the logistics cost accounting system. Three kinds of accounting methods of enterprise logistics cost (1) the accounting method of logistics cost. In order to provide detailed logistics cost information, some scholars believe that the logistics cost accounting should first rely on the existing accounting information system. But the traditional accounting method is difficult to obtain enough data to calculate the logistics cost, and the compromise is to make some amendments to it. The logistics cost accounting method of the currency as the main measurement scale, by setting up accounts, prepare accounting vouchers, registration books and accounting statements and other accounting methods to record and reflect the logistics cost. The main contents of perfecting logistics cost accounting methods include: First, define the logistics cost project on the basis of financial accounting system. Enterprises in the logistics cost accounting, first of all, according to the logistics cost accounting object to determine the enterprise logistics cost of different accounting levels of