The composition of logistics costs
1. The expenses incurred along with the physical circulation activities of materials and the equipment and facility expenses necessary to engage in these activities;
2. The expenses incurred in completing the transmission and processing activities of logistics information, as well as the equipment and facilities required to engage in these activities;
3. Expenses incurred in the comprehensive management of the above activities.
Calculation conditions of logistics cost
According to the iceberg theory of logistics costs, there are many logistics costs that are hidden, and logistics costs can be large or small, depending on the scope and method of their calculation. Therefore, when calculating logistics costs, you must first clarify the calculation conditions. If you ignore the calculation conditions , The logistics cost has lost the meaning of existence. The calculation conditions of logistics cost refer to: the scope of logistics, the scope of logistics functions, and the scope of accounting subjects.
1. The scope of logistics The scope of logistics, as the name implies, refers to the length of the starting point and ending point of logistics. People usually talk about logistics: raw material logistics, that is, the logistics when raw materials are transferred from the supplier to the factory; the logistics in the factory, that is, raw materials, semi-finished products , The transfer and storage of finished products in different workshops and different locations of the factory; the logistics from the factory to the warehouse; the logistics from the warehouse to the customer, the scope is quite broad. Therefore, where to start and end, as the calculation object of logistics cost, It will cause great changes in logistics costs.
2. The scope of logistics function The scope of logistics function refers to which logistics function is used as the calculation object in many logistics functions such as transportation, storage, distribution, packaging, loading and unloading, information management. It is conceivable that all logistics functions are used as calculation objects The cost of transportation and storage is the calculation object, and the cost obtained will be very different.
3. The scope of logistics cost calculation subjects The scope of cost calculation subjects refers to the question of which subjects are included in the calculation objects in the accounting subjects. In the subjects, there are external expenses such as freight expenses and storage expenses. There are also internal expenses such as labor costs, depreciation costs, repair costs, fuel costs, and so on. With so many expenditure items, which are included in the cost calculation object, the size of the logistics cost is quite significant. Therefore, the scope of these three aspects is selected, Determines the size of the logistics cost. When formulating calculation conditions, companies must not blindly or carelessly, but should base on the actual situation of the company to determine their own reasonable logistics cost calculation range. Costs can only be compared under the same conditions The correct result can be obtained when the time is time. Therefore, in order to compare each enterprise with each other, when calculating the logistics cost, the industry standard should be unified as soon as possible.