On the logistics cost accounting model selection

Abstract: With the recent years, the rapid development of China's logistics industry, logistics management has also been greatly improved, especially in the logistics cost accounting application research has been significant progress, trying to not change the existing financial system conditions, the logistics cost accounting model comparison and selection of research and research in logistics and cost accounting method, the account settings of the logistics cost accounting and accounts processing of the case study.

Keywords: logistics costs, accounting, model

The so-called logistics cost accounting model is through certificates, accounts, reports on the logistics cost for continuous, systematic and comprehensive record, calculate and report to account for the logistics cost model. Logistics cost accounting model can be divided into two types: single-track system and track system.

Is to establish a monorail system can provide a variety of cost accounting information system, a unified cost accounting system to reflect production costs, variable costs, logistics costs and other information. Dual system is in addition to existing cost accounting system to re-build another set of cost accounting system to reflect the cost of logistics associated Obviously, single-track system is the logistics cost accounting and product costing together. dual system is the logistics cost accounting and product costing completely separately from the establishment of logistics cost accounting system. for China's enterprises in the logistics cost accounting problems, this article on China's logistics cost accounting model comparison and selection study.


1 logistics cost accounting model selection criteria

Monorail system is a combination of financial and accounting system, logistics costing model, that the logistics cost accounting cost accounting Financial Accounting and business combine, on the basis of the current cost accounting and logistics costs add the appropriate accounts, documents and books. And clear what cost items (types of logistics cost accounting), and these costs for the departments and products or production activities (logistics cost accounting object) using this mode in the accounting treatment, the part has nothing to do with the logistics costs are credited directly to related the cost account, the relevant parts and logistics costs are credited directly to set up logistics costs account the accounting period, then the imputation of all logistics costs account for the balance of logistics costs in accordance with certain standards to the appropriate cost-sharing account. This model of logistics cost accounts and the cost of conventional account is unity.


Track system, is an independent logistics cost accounting model that requires the logistics cost accounting and Financial Accounting system completely separate, individually set up the logistics cost accounting of accounts, documents and books, so that the formation of two separate accounts system, Two systems were calculated according to different requirements, different information requirements to provide information to their needs, providing information on more systematic, comprehensive, continuous, accurate and true in the new cost accounting system which reflects the cost of individual projects (types of logistics cost accounting), the areas in which these costs occur (the location of logistics cost accounting), and these costs for the departments and products or production activities (logistics cost object accounting).

Logistics cost accounting for the two modes, single-track system and dual-track, how to choose and use to meet our present needs of logistics cost management, the author proposes the following five selection criteria.

(1) comply with the accounting standards of China's current business requirements. Logistics cost accounting is the logistics cost accounting recognition, measurement, recording and reporting, so, with the corporate Financial Accounting, as required to comply with rules of the system and must be recognized consistent with accounting standards in China must comply with the <<Accounting Standards>> This is the choice of accounting model of the basic standards.

(2) comply with the logistics cost accounting and management needs. Logistics cost accounting purposes is to provide logistics decision-making within the enterprise personnel cost information, which is the cost of doing business in the traditional accounting system that are lacking, it is to choose Logistics cost accounting model direct request.

(3) the benefits and costs match logistics cost accounting accounting is to provide accurate cost information through a detailed analysis of cost data, to understand the composition of the proportion of the cost to find irrational part of the same time, costing themselves to consume a certain economic resources, that is costing itself also has costs. monorail system and the dual-track specific operations in different accounts, the cost is also different. In addition, the two modes of logistics costs to reflect different degrees of information of information, so that the business logistics cost control and management of the gains are also different, so the cost of logistics enterprises in the selection of specific mode of accounting should be different from the cost accounting model, and can bring benefits to the ratio which is the enterprise choice important standard accounting model.

(4) and enterprises to adapt to the existing cost accounting methods. Logistics cost accounting with traditional cost accounting methods and activity-based costing. Two kinds of cost accounting methods of thinking and different characteristics, each costing model for logistics (single-track system and dual-track system) are not the same. a good match between the two, the logistics cost accounting work can be simplified to provide accurate and complete cost data also, the two do not fit within the logistics and cost accounting may be time-consuming, the corporate accounting work be adversely affected.

(5) in line with our logistics cost management status. Logistics cost accounting is an accounting activities with human subjects, different costing model for logistics management level and staff quality requirements are different. In addition, the corporate accounting standards and the basic work the degree of computerized costing model for the choice of logistics have some impact. different logistics costing model both of these requirements are different, so the choice should take into account these two factors of enterprises. Share on free download http://www.hi138.com 2 logistics cost accounting model comparison and selection

In terms of benefits and costs from the match, more suitable for general business in China to choose two-track in terms of revenue alone, single-track system at a cost accounting system can provide a variety of cost accounting information, its cost is very significant, while the dual system the logistics cost accounting system can only reflect the cost of logistics of the situation, if you want to be responsible corporate costs, variable costs, etc. would also need to build responsibility for cost accounting system, changes in cost accounting systems, etc. So, when you need a variety of cost data, enterprises can Choose single-track system, without the need for a variety of cost data, enterprises can choose two-track system, so that the enterprise's logistics cost accounting cost can be higher than the benefits.


2,1 compared to the single-track system, track system is more suitable for enterprises using traditional cost accounting methods
Taking into consideration from the cost accounting method, two-track system model to two sets of accounting books, respectively, reflecting the company's logistics costs and product costs. Logistics Cost is relatively independent of the product costing process, which itself includes the cost of re-collection, collation and processing , the cost of manufacturing companies using the traditional method of logistics cost accounting does not affect the traditional cost accounting methods, the manufacturing costs of the distribution is more general than its accounting cost accounting cost of operating low-cost method, which is two-tier model with consistent with the characteristics of low cost, so for now most of the enterprises in China should consider choosing two-track mode.


2,2 compared to the two-track, single-track system for enterprise management and employees high quality requirements
Employees from the enterprise management level and quality of work and computerization of accounting-based factors such as view, single-track system model of the new documents, accounts, reports, system high demands while to do these two aspects will inevitably require an enterprise have a higher level of management, comprehensive, coordinated work of various departments and higher quality employees, especially employees of the accounting bodies to complete the construction of a new cost accounting system and operation. compared to the two-track mode, the system in single-track mode, requires a lot more cumbersome information collection, collation and processing of work can not be done by hand, must be supplemented by computer and internal network to help, so above the level of work are good companies can choose single-track system. monorail system requires companies quality of management and staff, basic accounting work and the extent of a high level of computerization, relatively speaking, two-track model of business requirements of these factors lower if the company's general level of such basic work, the enterprise should consider selecting dual system, such companies can be truly effective logistics cost accounting done.

In order to more clearly compare the characteristics of the two accounting models have clear which is more in line with China's current logistics cost accounting of the actual needs, following through the list to compare. Separate books, but it does not violate the Financial Accounting Standards, turn into a logistics cost management accounting system, which will help the management of logistics costs based on the general situation of China's enterprises, as well as some of China's accounting-related systems, guidelines restrictions, promoting the use of two-track approach, that does not change the existing Financial Accounting model, but in the certificate, account additional details to identify subjects, while a separate management accounting books, the books in the separate accounts.


3 logistics cost accounting and accounts processing account settings

Logistics cost accounting, including explicit and implicit costs. Recessive logistics cost accounting is the accounting system, the inventory information through the statistics, according to a certain formula calculated, the calculation is simple, does not involve the selection of accounts and logistics costs account settings in this paper, the logistics cost accounting and accounts processing account set up mainly for the dominant logistics cost accounting.

Logistics costing two-track accounting model, accounting for two-track model is not the way to break the current conditions of financial accounting, internal management of the logistics cost accounting. Specifically: finance staff based on original documents from the preparation of accounting documents, accounting documents accounting treatment to be more explicit details of division, registration of accounts, based on the original registration certificate on account of logistics costs, registration or payment by the company to extract a unified logistics activities but by the burden of costs and form of payment to reflect the cost of logistics, the end Members of the logistics costs account for the preparation of the logistics costs based on the calculation table, and thus the occurrence of logistics cost analysis.

Logistics costs as a separate centralized accounting, can set up special account books, and the addition of "logistics costs" an account, and set the "supply logistics costs", "production logistics costs", "sales and distribution costs", "return logistics cost" and "waste material logistics costs "account five two accounts, according to the cost responsibility and cost of the project unit of the accounting details in the" logistics costs "of the two accounts set up under the" transport costs "," materials "," storage costs "," packaging costs, "" management fee "and" depreciation "and" other expenses "and a number of detailed accounts for the choice of accounts by companies based on their actual business types to be divided, according to their business needs to be further subdivided the expense accounts, set up as follows: "materials", "fuel", etc. do not need dual-track logistics and cost accounting model accounts for the current cost accounting system table can be adjusted to provide a comprehensive system of information logistics cost, and easy to master, timely delivery logistics cost accounting information and feedback.


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