物流成本论文（Logistics cost）.docVIP

物流成本论文（Logistics cost） Key words: logistics cost, cost accounting, logistics cost management Under the environment of economic globalization in twenty-first Century, the logistics industry has become a new economic growth point. For a long time, logistics has been called the third profit source of enterprises. It is of great practical significance for Chinese enterprises to strengthen the management of logistics activities, control and reduce all kinds of logistics costs. This paper expounds the concept of logistics cost and its current accounting situation, and puts forward the importance of logistics cost management and the Countermeasures of reducing logistics cost. First, the concept of logistics costs 1, the concept of logistics costs. Chinas logistics cost is defined according to the provisions of August 1, 2001 the formal implementation of the issued by the State Bureau of quality and technical supervision of the national quality standard Peoples Republic of China logistics terms in: the monetary expression of materialized labor and living labor cost in the logistics activities, namely the product in the process of physical movement, the sum of all aspects such as transportation, storage, handling, handling, packaging, distribution processing, distribution, information processing and other expenditure of manpower and resources. According to the above concept, the logistics cost can be divided into storage cost, transportation cost and logistics management cost. Storage cost refers to the cost in the preservation of the goods on costs, including warehousing, damage, manpower costs and insurance and taxes, including inventory funds interest. Transportation costs refer mainly to freight charges, that is, the operation and handling costs of the transport department. Logistics cost management refers to the enterprise in order to take a series of management activities to ensure the logistics department to reasonable and effective operation of the cost accounting, i