基于会计核算视角的物流企业成本控制研究

Study on Logistics Enterprise Cost Control: An Accounting Perspective

首先阐述了物流企业成本控制的基本内容,接着分析了物流企业成本控制的作用,并针对物流企业成本会计核算现存的问题展开分析,认为其突出表现在现有会计核算方法与物流成本控制的特性适应性不强、会计核算针对物流企业成本控制的范围不够全面、缺乏专业化的物流成本会计核算人才等。继而提出建立物流企业成本的会计核算制度、加强内部控制系统、加强对成本管理与控制的科学分工、提高成本控制措施的综合性与实施性、提升相关人员的专业素质等应对措施,以期为物流企业的成本控制提供参考。

In this paper, we first elaborated on the fundamental contents and effect of the cost control of the logistics enterprises, and then studied the problems existing in the cost accounting of these enterprises, identified the main ones. Next, we proposed a series of countermeasures such as establishing the suitable accounting system, reinforcing internal control, clarifying the distinction between cost management and cost control, improving the comprehensiveness and enforceability of the cost control measures, and increasing the professional integrity of the relevant personnel, etc.