Logistics cost structure and calculation conditions

The composition of logistics cost

1. Expenses incurred along with physical circulation activities of materials and expenses of equipment and facilities necessary for these activities;

2. Expenses incurred in completing logistics information transmission and processing activities, as well as expenses of equipment and facilities necessary for these activities;

3. Expenses incurred in the comprehensive management of the above activities.

Logistics cost calculation conditions

According to the iceberg theory of logistics costs, there are many logistics costs are hidden, logistics costs can be large or small, completely depends on the scope and method of calculation. Therefore, in the calculation of logistics costs, we must first clear the calculation conditions. If the calculation conditions are ignored, the logistics cost will lose the meaning of existence. The calculation condition of logistics cost refers to the scope of logistics, the scope of logistics function and the scope of accounting subjects.

1. Logistics scope Logistics scope, as the name implies, refers to the length of the starting point and the end point of logistics. People usually talk about logistics are: raw material logistics, that is, raw materials from the supplier to the factory when the logistics; Intra-factory logistics, namely the transfer and storage of raw materials, semi-finished products and finished products in different workshops and locations of the factory; Logistics from factory to warehouse; From warehouse to customer logistics, this scope is quite broad. Therefore, from where to where, as the object of logistics cost calculation, will cause great changes in logistics costs.

2. Scope of logistics function The scope of logistics function refers to which logistics function is taken as the calculation object in transportation, storage, distribution, packaging, loading and unloading, information management and other logistics functions. It can be expected that the cost of taking all logistics functions as the object of calculation will be quite different from that of only taking transportation and storage as the object of calculation.

3. Scope of logistics costing The scope of costing accounts refers to the question of which accounts are included in the accounting objects. There are external expenses such as freight and storage expenses, as well as internal expenses such as labor costs, depreciation costs, repair costs, and fuel costs. So many expenditure items, which included in the costing object, the size of the logistics cost is greatly affected. Therefore, the selection of these three aspects determines the size of logistics costs. Enterprises in the development of calculation conditions, must not be blind or careless, but should be based on the actual situation of the enterprise, to determine their own reasonable logistics cost calculation range. Only when costs are compared under the same conditions can the correct result be obtained. Therefore, in order to compare each enterprise, in the calculation of logistics costs, should be unified industry standards as soon as possible.