Phone: Mr. Deng, 13602391205
Phone: Miss Wei, 13826902521
Address: room 602, room 6, building 39, 602 Lai Lai Road, garden village, Dongcheng Street, Dongguan
Composition and calculation condition of logistics cost
Composition of logistics cost:
1, along with the physical nature of the goods, the costs of circulation activities, and the costs of equipment and facilities necessary for these activities;
2. Complete the delivery and handling of logistics information, the costs incurred by activities, and the costs of equipment and facilities necessary to carry out such activities;
3. The expenses incurred in the comprehensive management of the above activities
Calculation condition of logistics cost:
According to the logistics cost iceberg theory, a lot of logistics costs are hidden, the logistics cost can be large or small, completely in its scope and methods of calculation. Therefore, in the calculation of the logistics cost, you must first clear the calculation conditions. If we ignore the calculation conditions, the logistics cost has lost the meaning of existence. The calculation conditions of logistics cost: the range of logistics, the logistics function scope and range of accounting subjects.
1, the logistics of the logistics range as the name implies, refers to the starting point and end point of the length of the logistics. People often speak of Logistics: logistics of raw materials, raw materials from the supplier to the factory when the transfer of factory logistics; logistics, raw materials, semi-finished products, finished products in the factory workshop, different in different locations transfer and storage; from the factory to the warehouse logistics; logistics from the warehouse to the customer, this range is quite broad. So, from where to where, as an object of calculation of logistics cost, the logistics cost will cause great changes.
2, the logistics function scope of logistics function is in the range of logistics functions to maintain, in the transport, distribution, packaging, handling, information management etc, which logistics functions as computing objects. You can imagine, all of the logistics function as an object of calculation cost and the transport and storage of these two functions as the cost calculation object will vary.
Refers to the range of 3, logistics cost calculation cost calculation of the subject range of subjects in the accounts, which the subjects included in the calculation of the object. In the subjects, freight expenses, storage expenses outside the enterprise such expenses, there are labor costs, depreciation costs, repair costs, fuel costs such as business spending. So many items of expenditure, which included in the cost object, a considerable effect on the cost of logistics. Therefore, these three aspects of the range selection, determines the size of the logistics costs. The development of calculation conditions, must not be blind or careless, but should be based on the actual situation of enterprises, to determine their own reasonable calculation of logistics cost. The cost is only to be compared under the same conditions, in order to obtain the correct results. Therefore, comparison between the various enterprises, in the calculation of the cost of logistics, Industry standards should be unified as soon as possible