ERP环境下企业物流持有成本的分析与核算

Enterprise Logistics Cost Analysis and Calculation under ERP Environment

现代企业引进物流理念、实施物流管理、实施物流成本核算,最根本的目的就是为了降低成本、提高综合竞争力。物流成本的构成繁琐复杂,物流持有成本容易被企业所忽略,正如物流"冰山"学说所言:我们通常了解的物流成本只是企业物流总成本的一小部分,大部分物流成本都是隐性成本,很难被人们发现。有关资料显示,在我国目前制造企业中,物流成本费用占总成本费用的比重为40%左右,其中大量物流持有成本,如库存资金占用成本、存货跌价损失、缺货损失等成本不能为企业现有会计体系合理核算。因此,探索一套有效的物流持有成本核算方法,加强企业物流持有成本的核算和控制,己成为现代企业经营管理中的一个重要课题。

Modern enterprises introduce logistics concepts,implement logistics management,implement the logistics cost accounting,the most fundamental goal is to reduce the cost,improve the comprehensive competitiveness.The composition of logistics cost is complex and is easy to be ignored,as iceberg theory of logistics said：we usually understand the logistics cost is a fraction of the total cost of enterprise logistics,most are recessive cost,hard to find.Relevent datas display,at present in China,the logistics cost takes about 40% in total cost of manufacturing enterprises,a lot of logistics costs can＇t be reasonably calculated,such as stock engross depreciation cost,inventory loss,stock loss and so on.Therefore,to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.