Enterprise's logistics cost accounting is a dynamic process, because logistics activities are also a constantly changing dynamic process, so logistics cost accounting needs to update logistics information at any time in order to update accounting costs accurately and timely. As the name implies, logistics cost process is a brief introduction to the source and destination of cost. Applying activity-based costing to logistics cost accounting process not only improves efficiency, but also limits the logistics cost of products in theory.
Based on the current financial accounting system, this paper puts forward a brand-new concept of logistics cost accounting, which is embodied in redefining the logistics cost accounting standard, deeply analyzing the logistics cost accounting problems of manufacturing enterprises, and introducing some characteristics of activity-based costing into it, which plays a great role in promoting the logistics cost accounting of enterprises.
Keywords: manufacturing industry; Logistics cost accounting; Activity-based costing
I. Introduction
The importance of logistics cost is becoming more and more important in today's society, and both enterprises and countries should conduct in-depth research on saving logistics cost. According to the statistical forecast of China Logistics Information Center, 2005 is a year in which the logistics industry in China has made great progress. Statistics show that the total amount of social logistics has reached 48 trillion yuan, which has a huge saving space. Therefore, the research on logistics cost accounting system in China is still in its infancy, and the accounting system only stays at the research level, and does not involve the company's cost accounting process. Therefore, for manufacturing enterprises, it is of great significance to study how to reduce logistics costs.
Second, the design of logistics cost accounting system for manufacturing enterprises
(A) The specific content of logistics cost accounting system It is generally believed in academic circles that although there are many methods of enterprise cost accounting, they all have their own characteristics. No matter what method is used to calculate what kind of cost, it must be based on the most basic accounting principles: first, determine the target object of accounting, then formulate an effective accounting process, then clarify the collection and distribution methods of cost expenses, and finally determine the accounts of cost accounting.
(1) Accounting object of logistics cost. Cost accounting should summarize the cost of each link, and then each link of its accounting can be regarded as an accounting object. The object of cost accounting should be determined from three aspects: cost accounting subject, accounting period and accounting scope: First, the determination of logistics cost accounting subject. The determination of cost accounting entity should pay attention to the entity department that bears the cost. The second is to determine the accounting period of logistics cost. The principle of phased accounting is a universal principle and should be strictly implemented in actual accounting, whether it is logistics cost accounting or traditional cost accounting. Enterprise's logistics cost accounting is a dynamic process, because logistics activities are also a constantly changing dynamic process, so logistics cost accounting needs to update logistics information at any time in order to update accounting costs accurately and timely; The third is to determine the scope of logistics cost accounting. The scope of cost accounting refers to a broad category. For enterprises, cost accounting involves all aspects of enterprises.
(2) The process of logistics cost. As the name implies, logistics cost process is a brief introduction to the source and destination of cost. Applying activity-based costing to logistics cost accounting process not only improves efficiency, but also limits the logistics cost of products in theory. The logistics cost calculated by the above-mentioned activity-based costing method has limitations and good adaptability to the direct cost, but the indirect cost of the products it serves can only be roughly estimated. These logistics costs are called direct logistics resource costs, and sometimes they are not directly included in the cost of the products they serve through logistics operations. Figure 1 introduces the logistics cost process in detail.
(3) Collection and distribution of logistics costs. Activity-based costing is not combined with enterprise logistics cost accounting in the traditional way. In essence, activity-based costing focuses on resource consumption. In other words, the logistics process is not always efficient and the cost is inevitable. Generally speaking, the logistics system within an enterprise is not always the same. In fact, every enterprise is different. As long as you do a detailed analysis, you can have a general understanding of the operation content at all levels of the enterprise. The internal logistics system of enterprises consumes certain resources, so it is necessary to classify all kinds of resources, especially the projects involving resource costs; The logistics process is inevitably accompanied by the loss of resources, and every logistics link of an enterprise needs subsidies to deal with the loss of resources. The first is to analyze and determine the logistics operation of enterprises at all levels. The application of activity-based costing in logistics cost accounting needs a premise of classification, that is, it needs to distinguish the logistics operations of enterprises, especially to accurately identify the main logistics operations from a large number of operations. Logistics operation is not a specific link, but runs through the whole business process.
Because each enterprise's logistics operation process is different, it is necessary to analyze the logistics operation forms of different enterprises first. The analysis tool is often an operation flow chart, which summarizes the logistics operations of various enterprises, as shown in Table 1. The small box of the whole framework in table 1 represents the starting point and end point of the initial and final input or output of the logistics system studied and analyzed, and the boundary of this system is composed of this small box. The starting point and end point of the system are not static, and there are various forms, and people, companies and grading departments all belong to this category; The circle represents the middle operation process, that is, the process of putting all kinds of production factors into the final production of products. Any operation can not be completed in two steps, that is, it is put into production first. The second is to analyze the resource cost items related to enterprise logistics and collect the resource costs.
You cannot define a resource until you have defined an operation. For logistics operation, this is an extremely resource-consuming project, and the analysis of its specific value requires the cooperation of various analysis tools and complex operation processes, so it is not easy to get the analysis results. However, not only can the traditional methods be used to determine and analyze resource projects, but sometimes a comprehensive analysis method is needed, that is, resource projects are regarded as a unified whole, so that some projects can be combined into a resource pool, or the complex projects can be decomposed into a single and relatively simple accounting scheme more flexibly. The resource cost information consumed by logistics operations can also be separated by another method, which is called accounting voucher, and statistics can be completed more simply and quickly through accounting voucher. The third is to analyze the resource motivation and allocate the resource cost to each logistics operation.
Resource cost is a kind of resource consumption. Generally speaking, it can be divided into two types, namely direct resource cost and indirect resource cost. If activity is the breakthrough point, it can be applied to direct resource cost, thus improving efficiency. Indirect resource costs can also be analyzed from two levels: first, direct allocation. A resource is not an abstract resource of general logistics consumption, but serves a specific logistics process. In this case, this resource can be included in the direct cost of the cost object; Similarly, although a resource can be consumed by many logistics operations, careful analysis will reveal that a resource can be divided into different parts due to different areas to be processed. Second, indirect distribution. A certain resource is relatively universal, that is, it is consumed by multiple logistics operation processes at the same time, and this resource is not single, but mixed. At this time, a suitable quantitative basis is needed to deal with this resource, so that its consumption can be distributed to various logistics operations. The fourth is the determination of activity-based cost and its motivation.
Before calculating the cost of logistics activities, it needs a premise that all resource costs are allocated to logistics activities. Similarly, only by completing this premise can we accurately and effectively determine the activity motivation, which is also the premise in the process of forecasting and allocating the cost of logistics activities. Before the statistical operation, it is necessary to analyze the logistics operation process carefully to confirm the motivation of logistics operation, that is, after analyzing and determining the motivation of logistics operation, and based on this, analyze and count the motivation of logistics operation, and finally summarize the work.
(4) Accounting of logistics cost. The accounting of logistics cost is not a single track system, but a parallel mechanism, and the current financial statistics method and financial accounting system must still be adopted. Therefore, we can consider this issue from the perspective of management accounting, and based on this perspective, we can design a set of accounts that are parallel to the current financial accounting system and play an auxiliary role. It should be noted that this logistics cost account only plays an auxiliary role and cannot replace the current cost accounting account system.
The first is the design of logistics cost accounting subjects. Activity-based costing is an excellent activity-based costing system, which plays an important role in logistics cost accounting. According to the activity-based costing method, the cost accounting subjects of the logistics cost accounting system can be carried out smoothly, and the corresponding accounting requirements and contents have also changed greatly due to the different business logistics processes of enterprises, so we should pay attention to classification, that is, according to the characteristics of enterprise logistics, which can be generally divided into two categories: general classification subjects and detailed classification subjects.
The second is the setting of logistics cost accounting account. Account setting should have sufficient basis. In this paper, the basis of logistics cost accounting account is accounting subjects, so for logistics cost accounting system, its setting and classification should not be arbitrary, but should be related to the setting and classification of accounting subjects. The third is the design of logistics cost accounting process. Fig. 2 is a detailed flow chart of the logistics cost accounting process. Specifically, logistics resource costs can be classified from two aspects, that is, accounts can be divided into debits and credits. The responsibility of the account borrower is mainly to count and record the actual amount of resources consumed by the enterprise's logistics activities, and the responsibility of the account lender is mainly to count and record the amount actually transferred to the logistics activity cost account.
(2) The logistics cost report is based on the regular logistics cost accounting of the enterprise, and relevant information is compiled regularly. This statement can fully show the enterprise's resource consumption and the loss in the process of logistics operation. It is an efficient accounting method, which can systematically reflect the consumption of resources by logistics operations. In order to meet the needs of enterprise logistics cost management, this paper puts forward the following feasible logistics cost statements.
Three. conclusion
Under the premise of not changing the current financial accounting system in China, this paper puts forward a brand-new idea and redefines the accounting standards of logistics cost to synthesize the views of all parties. In addition to the traditional accounting method, the cost accounting of manufacturing enterprises also introduces another cost management method, namely activity-based costing, which can account the logistics cost of enterprises separately and centrally, thus making the calculation cost more efficient.
References:
[1] Xiao Jianxia: Analysis of Japan's logistics cost policy, Logistics Science and Technology, No.4, 20 1 1.
[2] Zhu Dongming: Application of Activity-Based Costing in Logistics Cost Management, Accounting Monthly, No.5, 20 12.
;