Research on the role of management accounting in enterprise logistics management Abstract: Logistics management is to plan, organize, coordinate and control logistics activities, and to achieve a satisfactory service level with the lowest logistics cost. Applied management accounting starts with logistics cost, takes value analysis as the main line, and reflects the financial information needed by management in time, which plays an important role in enterprise logistics management. Keywords: management accounting; Logistics management; Value Management "Logistics Terminology (National Standard)" defines that logistics management is to plan, organize, coordinate and control logistics activities in order to achieve a satisfactory service level for users at the lowest logistics cost. Applied management accounting starts with logistics cost, takes value analysis as the main line, focuses on obtaining competitive advantage and maximizing value, and reflects the financial information needed for management in time, which plays an important role in enterprise logistics management. I. Overview of Management Accounting Management accounting is a marginal discipline separated from the traditional accounting system, which absorbs economics, management, accounting, statistics and other contents and is suitable for traditional financial accounting. As far as the division of accounting work in enterprises is concerned, financial accounting provides relevant financial accounting information to information users outside enterprises through information systems, serving all relevant aspects of society; Management accounting, on the other hand, provides relevant management information to decision-makers and executors of enterprise management through information systems, which more intensively embodies the inherent functions of accounting, such as predicting business prospects, participating in business decisions, planning business policies, controlling business processes, evaluating responsibilities and performance, and plays a direct role in enterprise management. It is an important tool for modern enterprise management to realize the functions of economic process prediction, decision-making, planning control, responsibility assessment and evaluation. Management accounting covers cost management, budget management, performance management and value management, including decision analysis, budgeting, cost analysis and the implementation of responsibility accounting. Second, the application of management accounting in logistics management The application of logistics management accounting focuses on logistics cost, and through the analysis of logistics cost, it predicts, makes decisions, plans and controls logistics activities. Its purpose is to provide decision-making services for relevant departments through the study of logistics cost habits, the speculation and control of cost level and the comparison of different logistics schemes, so as to optimize logistics activities and maximize enterprise benefits. Logistics management accounting serves for enterprise logistics management. It emphasizes the unity of the trilogy of pre-planning, in-process control and post-feedback, and embodies a set of management modes of prediction, planning, decision-making, control, analysis and assessment. Thirdly, the significance of management accounting in enterprise logistics management. The accounting circles at home and abroad have found that there are technical conflicts between the existing accounting system and the reality of logistics cost management: on the one hand, it is an attractive prospect with great potential for logistics cost management; On the other hand, it is difficult to confirm and separate logistics costs within the framework of financial accounting system. The calculation and control of logistics cost are decentralized. In the financial budget and final accounts, logistics cost refers to the traditional logistics management expenses such as transportation fees paid by enterprises to external transporters or storage fees paid to warehouses. The human resource cost, equipment depreciation expense and fixed assets tax related to logistics in enterprises are all included in other management expenses, and it is difficult to calculate and analyze all logistics costs in enterprises clearly and comprehensively without separate accounting. This is not conducive to enterprises to find logistics problems and find reasonable logistics solutions, and then it is difficult to carry out effective logistics management. Objectively, a new accounting method is needed, which can provide detailed logistics information for enterprise decision-making bodies, clarify logistics responsibilities, assess logistics performance and control logistics costs. It is management accounting. Fourth, implement management accounting to improve enterprise logistics management 1. Improve the logistics budget system and give full play to the role of budget management. No matter the size of an enterprise, its logistics resources are always limited. In order to maximize the logistics effect of limited logistics resources, logistics planning must be done well. The formal plan of logistics activity process is reflected in quantitative form, which is called logistics budget. At present, there is no complete logistics budget subsystem in China's enterprise budget system, but it is scattered in sales budget, production budget, raw material budget, labor budget and financial budget. Therefore, in order to strengthen logistics management, it is necessary to extract and summarize the above scattered logistics budgets and establish an independent and complete logistics budget system. Reasonable organization and management of logistics, comprehensive analysis and prediction of internal and external factors affecting enterprise logistics, and on this basis, formulate appropriate logistics budget, scientifically organize enterprise personnel, finance, materials and work, and coordinate logistics activities with other economic activities to achieve the overall goal of the enterprise. 2. All-round logistics control, to play the role of cost management in logistics management activities, enterprises must control the implementation of logistics plans, compare them with the original objectives, plans, budgets, standards and quotas, find out deviations, find problems or potentials, and take measures to revise or revise plans to promote the improvement of logistics management level. Logistics cost control is the focus of logistics control. In logistics management activities, various effective methods should be adopted to "make logistics expenditure happen according to the predetermined target, make people, goods and money be used reasonably, and achieve the purpose of reducing logistics costs and improving economic benefits". 3. Establish a logistics responsibility system, give full play to the role of performance management, apply management accounting to establish a logistics responsibility system, supervise and control internal logistics activities through responsibilities at all levels, and form an organic whole of logistics activities, so that all departments and links can shoulder their respective responsibilities and complete their respective tasks to achieve the overall goal of the enterprise. At the same time, through the information feedback of logistics responsibility centers, the logistics departments and decision-making organs of enterprises can know the situation in time, find and solve problems in time, reduce logistics costs and increase corporate profits. 4. Change the accounting function and play the role of value management. Modern management accounting originates from the change of accounting function. Its main function has been transferred from information support to management decision-making, and the financial department has been given the decision-making power and has an unshirkable responsibility for the work results. Accordingly, accountants have also changed from professional information support personnel in the management system to decision makers and partners. The new responsibilities and roles require accountants to know more about all aspects of the enterprise, such as manufacturing process, core technology, R&D, marketing, competitors and supply chain, so as to make correct strategic plans and provide services for internal customers on what they should do and what they will do, instead of just reflecting what it is or what it used to be. Work energy will be less used for information reporting, more used for planning and analysis, and will participate in various production and business activities of enterprises more widely, playing an increasingly important role in management decision-making. Management accounting not only provides comprehensive logistics management information, but also lays the foundation for scientific and reasonable logistics management; Also actively participate in business decision-making and provide useful information for decision makers; Finally, through the performance evaluation of internal responsible units, strengthen internal management and improve economic benefits. Therefore, giving full play to the role of management accounting is an urgent need for enterprises to realize modern management with economic development and scientific and technological progress, and it is also an important symbol that accounting science has successfully entered a new historical stage. It can be predicted that with the development of society, the basic principles and methods of management accounting will continue to develop and improve, and its position and role in modern enterprises will become more important. References: [1] He Mingke. Logistics system theory [M]. Beijing: China Audit Press, 200 1.89-96 [2] Donald. Logistics management-integration of supply chain processes [M]. Beijing: Machinery Industry Press, 19938+056- 160.