生产企业物流成本核算与改进策略研究

Research on logistics cost accounting and improvement strategy of manufacturing enterprises

物流成本核算能够为企业提供更加精确的产品成本信息,进而帮助企业及时根据市场情况进行资源分配,做出正确的决策来保障企业的发展。但是由于我国生产企业物流成本核算与控制尚未形成完整的体系,往往由会计部门进行简单的计算和控制,企业物流成本核算不清晰,核算目标不明确,导致许多企业的物流成本仍然较高,严重制约了企业的发展。因此文章从我国生产企业物流成本核算和控制中存在的问题进行分析,从提升核算意识、优化物流系统、重视物流成本等方面提出了针对性的改进措施,希望该研究能够促进企业物流成本核算质量,最终促进企业的发展。

Logistics cost accounting can provide more accurate product cost information for enterprises, and help enterprises to allocate resources according to the market situation in time, and make correct decisions to ensure the development of enterprises. However, due to the logistics cost accounting and control of production enterprises in our country has not yet formed a complete system, it is often calculated and controlled by the accounting department, enterprise logistics cost accounting and accounting objectives are not clear, leading to many enterprises logistics cost is still high, seriously restricting the development of enterprises. Therefore, this paper analyzes the problems existing in the logistics cost accounting and control of the production enterprises in our country, and puts forward some corresponding improvement measures from the aspects of improving the accounting consciousness, optimizing the logistics system and attaching importance to the logistics cost, hope this study can promote the enterprise logistics cost accounting quality, and ultimately promote the development of enterprises.