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随着经济的发展,物流在经济中扮演越来越重要的位置,原有生产企业在降低成本、提高产品质量方面而获得竞争优势的空间已越来越小,众多生产企业都认识到物流是企业的第三方利润源泉,然而受传统观念的影响,生产企业重生产、轻物流现象非常普遍。生产企业会计核算体系日臻完善,但在企业中对物流费用的核算做的不尽人意,当前企业物流费用多记在管理费用或分散在其他账目中,且记录的物流费用只是企业物流成本的冰山一角,在激烈的市场竞争中,生产企业有必要挖掘其“第三方利润源”以提高竞争力。因此针对生产企业物流成本核算问题的研究很有必要。本文将探讨生产企业物流成本的构成,深入剖析当前企业物流成本核算中存在的问题,并提出作业成本发在物流成本核算中的应用。
With economic development, logistics plays an increasingly important role in the economy. The space for original manufacturing enterprises to gain competitive advantage in reducing costs and improving product quality has become smaller and smaller. Many manufacturing enterprises recognize that logistics is Third-party profit sources of enterprises, but by the traditional concepts, production enterprises re-production, light logistics is very common. The accounting system of production enterprises is improving day by day. However, in the enterprise, the accounting of logistics costs is not satisfactory. The current logistics costs of enterprises are often recorded in management fees or distributed in other accounts, and the recorded logistics costs are only the cost of logistics In the fierce competition in the market, it is necessary for manufacturing enterprises to tap their “third-party profit sources” to enhance their competitiveness. Therefore, the study of logistics cost accounting for manufacturing enterprises is necessary. This article will explore the composition of the logistics costs of production enterprises, in-depth analysis of the current problems in the logistics cost accounting, and put forward the application of operating costs in logistics cost accounting.