Problems and optimization recommendations exist in manufacturing logistics cost accounting

摘要

logistics management system is a new thing in China, the logistics cost accounting method can be also used some be inopportune or inappropriate, and therefore have a very negative impact on the operation of enterprises. The current or on the accrual basis of accounting, and have set up a special accounting system to the operation mechanism of logistics, lead to the definition of logistics cost according to the comprehensive accounting. The following describes the logistics cost accounting method of manufacturing enterprises, discusses the reasons for the logistics cost accounting, research on some problems in current logistics cost accounting, and gives specific suggestions for improvement.