Problems in logistics quotation
The scope and content of logistics accounting is not comprehensive, but only part of the logistics cost. At present, the scope of the daily logistics accounting of the enterprise focuses on the purchasing logistics, sales logistics s, ignoring the accounting of other logistics s. According to the connotation of modern logistics, logistics should include: supply logistics, production logistics, enterprise internal logistics, sales logistics, reverse logistics, etc.. And the corresponding logistics costs include: supply logistics, production logistics costs, enterprise internal logistics costs, etc..
From the accounting point of view, a considerable number of enterprises only pay for external transport, warehousing enterprises included in the cost of special cost, while the internal logistics costs, often because of the cost of production, sales and business expenses, management fees and other mixed together, which can easily be ignored, even was not included in the cost accounting. As a result, the logistics cost is underestimated or fuzzy. The authenticity of accounting information is not conducive to the relevant stakeholders and the internal management of enterprises.
2 logistics accounting information disclosure and other costs of the disclosure of mixed. From the logistics of accounting information disclosure, the logistics activities throughout the business activities has always been, so the logistics cost accounting basically incorporated into product cost accounting, and other related subjects included in the mixed cost. For example, for inventory and the transportation fees, handling fees, packaging fees and storage fees, reasonable loss during transit, before warehousing arrangement fees, as the actual cost of inventories, and as a part of the cost of sales from the total sales income deducted to obtain total profits. The mix of logistics accounting information and other information, which causes the data information of the relevant logistics to be summed up from the relevant accounting information, the process is complex and the data timeliness is poor, which is not conducive to the evaluation of logistics management and performance.
The 3 part of the logistics cost is a part of the indirect costs of enterprises, and its distribution method is still in use. With the increasing contribution of logistics cost on corporate profits, allocation of indirect costs of traditional accounting methods d on the production process of direct labor hours or machine hours not only distort the product, service cost, assessment and evaluation is not conducive to the production performance, and senior management personnel d on these data do the decision is not correct.
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