论文部分内容阅读
随着国家“一带一路”和“互联网+”的战略建设,物流行业给整个社会带来巨大效益的逐显端模,物流成本信息受到了业界的普遍关注。为了更合理归集和分配物流企业的运输成本、仓储成本、装卸成本、包装成本、配送成本等主要成本项目,将“主营业务成本”总账科目下设“运输成本”、“包装成本”“装卸成本”、“堆存成本”、以及“配送成本”等明细科目,以及使用“营运间接费用”等会计科目,才可细致的归集和分配物流企业发生各个成本费用项目,才能更好地控制物流企业的成本费用,为物流企业及相关信息使用者提供更为准确地控制和降低成本的管理信息,从而进一步提高物流企业的利润和价值。
With the strategic construction of the national “Belt and Road” and “Internet + ”, the logistics industry has brought obvious benefits to the entire society. The logistics cost information has drawn widespread public attention in the industry. In order to more reasonably collect and distribute major cost items such as transportation cost, storage cost, loading and unloading cost, packaging cost and delivery cost of logistics enterprises, set up “transportation cost” under “main business cost ” general ledger account, “Packaging costs ” “handling costs ”, “storage costs ” and “delivery costs ” and other details of the subjects, and the use of “operating overheads ” and other accounts, meticulous collection And the allocation of logistics costs incurred by the project, in order to better control the cost of logistics enterprises, logistics enterprises and related information users to provide more accurate control and reduce costs of management information to further improve the logistics business profits and value.