第三方物流企业物流成本计算及案例

Calculation of Logistics Cost in the Third-Party Logistics Enterprise:Methodology and Case Study

以某第三方物流公司为对象,通过多次实地调研得出,传统的成本方法是计算第三方物流企业物流成本的有效方法。对该企业物流成本进行了计算,并对公司的成本构成、成本趋势、成本中心成本、成本中心利润分别进行了分析。在此基础上,对规范公司财务核算体系、降低空载率、建立和完善物流企业的内部控制提出了建议。

This article focuses on a third-party logistics enterprise.After several field interviews to the company,the author chose the traditional cost accounting method to calculate its logistics cost,then analysized the structure of total cost,cost trends,cost of cost center,and income of cost center.Based on the calculation and analysis,suggestions including standardizing accounting system,decreasing empty-loading percentage,setting internal control system were given in the end.