生产企业物流成本核算方法新探

A New Investigation on Manufacturing Enterprises' Logistics Cost Calculation Method

在生产企业中,物流成本是除原材料成本之外的最大成本支出项目.随着市场上企业同类产品之间竞争的日益加剧和原材料降价空间的不断缩小,较低的物流成本已成为企业在激烈的市场竞争环境中获取竞争优势的主要影响因素.因此,选用适当的物流成本核算方法,加强对生产企业物流成本的核算,为企业决策者提供及时、准确的物流成本信息,成为摆在生产企业管理层面前的一个亟待解决的问题.本文针对我国生产企业的物流成本核算问题,首先阐述了研究生产企业物流成本核算方法的现实意义,然后指出了生产企业物流成本核算存在的难点问题,并对问题的成因进行了简要分析,最后指出了解决生产企业物流成本核算存在问题的方法.

Except the cost of raw material, logistics cost is the highest cost payment item in manufacturing enterprises. With the increasingly intensive competition of similar products among enterprises and the continuous shrinking of raw material price - cutting margin,low logistics cost has become the main effective factor of obtaining competitive advantage in intensively competitive market. Therefore, many urgent problems need to be solved by manufacturing enterprises＇ managers, such as,how to choose proper methods for logistics cost calculation, how to strengthen manufacturing enterprises＇ logistics cost calculation, and how to offer timely and correct logistics cost information to decision - makers. This paper focuses on manufacturing enterprise＇ s logistics cost calculation problems. Firstly, it elaborates the realistic meaning of researching manufacturing enterprises＇ logistics cost calculation. Secondly, it points out the difficulties in manufacturing enterprise＇ s logistics cost calculation, and briefly analyzes the causes of these difficulties. Thirdly, it puts forward solutions for manufacturing enterprises＇ logistics cost calculation.