With the cost management practices in-depth and logistics management in the rapid development of today's society, people deeply understand that, in order to do a good job of logistics management, the first thing to do is find out the cost of logistics, so he began to attach importance to the logistics cost accounting. However, the current accounting system can only show part of the logistics cost, it can be said tip of the iceberg. Of this, many experts and scholars have put forward in the enterprise how to account for their logistics costs, mainly in accounting method, Statistics in logistics cost accounting, task cost, operating cost analysis. Each method has its own advantages and disadvantages, this study costing about how specific application in practice.
This paper described the operating cost method, based on Nobel with a concrete analysis of operating cost of the enterprise's logistics cost accounting.
Therefore, the rise in logistics costs of the case, cost management and control of logistics, the application of activity-based costing, cost of logistics enterprises classify, control, so that the cost of logistics cost in advance, things get effective control on This confirmed that the logistics business leaders accurate cost management to make scientific decisions, and finally to significantly reduce the total cost of logistics enterprises will play a very active role.
