济钢物流成本核算现状及分析

Actuality and Analysis for Logistics Costing of Jinan Steel

济钢采购、生产、销售物流成本核算执行《企业会计准则》的要求,物流成本尚未进行专项的归集,物流成本信息均湮没在采购成本、制造费用等科目中,造成信息反映迟延、分散,不能真实地反映物流成本的实际水平,不利于降低成本。提出满足物流管理需要的物流成本核算设计思路,即以会计信息系统资料为主,物流相关业务部门的台账、报表等生产经营数据资料为辅,借助统计的方法展开。

The logistics costing of purchasing,production and sales in Jinan Steel has been performed according to＂Accounting Standard＂and have not been collected specially.The information of logistics costs has been neglected by the account of purchase cost and manufacturing cost and others,so as it was delayed reflection was dispersion,and could not reflect the actual logistics costs level,the logistics costs will be hardly to cut down.The auther put forward a proposal of designing for logistics costing which satisfy the needs of the logistics management,that is,the logistics costing system should be developed by statistics of accounting information data,assisted by the standing books and report forms and other production information for logistics department.