论制造业物流成本会计核算的要点

制造业的物流成本是其产品成本中的重要构成之一,加强对于物流成本的会计核算可以对于控制产品成本起到一定的促进作用。然而,由于部分制造业企业没有重视到物流成本会计核算的重要性,从而无形中放松了对于这块成本的管控,这样不仅提升了其产品成本,还使其在市场竞争中处于劣势地位。本文将从制造业物流成本的内涵入手,进而提出当前制造业物流成本会计核算中存在的问题,并最终提出解决问题的相应对策。同时,希冀通过此文为制造业企业的物流成本的核算、控制,并最终使其降低产品成本提供一些较为浅显的理论基础。

Manufacturing logistics cost is one of the most important components of product cost. Strengthening accounting for logistics cost can play a certain role in controlling product cost. However, because some manufacturing enterprises do not attach importance to the importance of logistics cost accounting, they virtually relax the control of the cost, which not only improves their product cost, but also makes them inferior in the market competition. This paper will start with the connotation of manufacturing logistics cost, and then put forward the existing problems in the current manufacturing logistics cost accounting, and finally put forward the corresponding to solve the problem. At the same time, we hope to provide some theoretical basis for manufacturing enterprises to calculate and control logistics cost and ultimately reduce product cost.