China's newly revised national standard "Logistics Terminology" (2006) defines logistics cost as the monetary expression of materialized labor and living labor consumed in logistics activities. The calculation and composition of enterprise logistics cost is further expressed as "the sum of manpower, material resources and financial resources spent in the process of packaging, transportation, storage, loading and unloading, distribution processing, logistics information and logistics management, as well as the occupation cost, goods loss cost, insurance and tax cost related to inventory".

Because the logistics cost is hidden, it means that the accounting of logistics cost is difficult. This is the main problem of enterprise logistics cost accounting and management control at present. This paper systematically and comprehensively introduces and compares four kinds of six logistics cost accounting methods that have appeared successively in China, for different enterprises to choose according to their own conditions.

Second, the logistics cost accounting method

(A) the accounting method of logistics cost accounting. Logistics cost accounting by accounting methods can be further subdivided into the following three specific methods according to different operation modes:

1, the establishment of an independent logistics cost accounting system refers to the establishment of a voucher, account and report system independent of the current accounting system. That is, enterprises implement two sets of account management. One is the accounting books, which are in the charge of accounting personnel; One set is a special logistics cost account, which is the responsibility of logistics cost accountants. This method can provide logistics cost information comprehensively and systematically without changing the current financial accounting system and system. However, there are some problems such as repeated bookkeeping, heavy workload, and no unified financial standard for accounting logistics costs, which require higher quality of accountants. This method requires enterprises to have enough relevant personnel, set up a special logistics cost accounting jobs, and use it with the help of computer software.

2. The first-level accounting of logistics cost combined with the financial accounting system is to separate the logistics cost from the original related subjects and add the first-level subject of "logistics cost" under the current accounting system. The account is further divided into sub-ledgers according to the logistics field and function. The borrower registers all kinds of logistics expenses that usually occur, and the lender registers the logistics expenses transferred to the relevant cost account at the end of the month, and there is generally no balance at the end of the month. The advantage of this method is that it can avoid the repeated workload of two sets of accounts and provide logistics cost information comprehensively and systematically without affecting the authenticity of accounting information. The shortcomings are that the existing product cost calculation system and financial accounting methods need to be changed and adjusted, and the separation of logistics costs is not unified and standardized, which requires accountants to have a very high level of accounting and logistics knowledge. This method requires enterprises to use it on the premise of formulating specific operations for the separation, collection, reduction and distribution of logistics costs from Shaoguan to Zhoushan, and equipped with accounting personnel with knowledge of accounting and logistics costs.

3. The second-level accounting of logistics cost combined with the financial accounting system is to set up the second-level accounting of logistics cost from Shenzhen to Wuhai under the corresponding first-level accounting without affecting the current financial accounting, and incorporate it into the current cost accounting. In this way, the logistics cost can be calculated and recorded outside the account, and the total logistics cost can be obtained by summarizing the secondary accounts of each logistics cost at the end of the month. This method can provide logistics cost information comprehensively and systematically without affecting the current financial accounting and cost accounting system, and the accounting method and workload are simpler and easier than the previous two methods. However, the setting, registration and calculation of the secondary account of logistics cost involved in this method are not uniform and standardized, which requires higher logistics knowledge level of accountants. This method requires enterprises to use it under the conditions of formulating specific operation specifications for the establishment, registration and calculation of secondary accounts of logistics costs and equipping accountants with knowledge of accounting and logistics costs.

(2) Statistical logistics cost accounting. Statistical logistics cost accounting is to find out the logistics cost by analyzing the existing accounting data at the end of the period (the end of the month, the end of the season or the end of the year) without changing but relying on financial accounting, and then classify, allocate and summarize the total logistics cost according to the requirements of logistics management. The advantage of this method is that it does not change the current financial accounting and does not increase the workload of accounting. The disadvantage is that compared with other methods, the accounting is not comprehensive and systematic, the results are not accurate enough, and the analysis, separation and distribution of logistics costs are difficult, which requires accountants to have a very high level of accounting and logistics knowledge. This method requires enterprises to be equipped with accounting personnel who know both accounting and logistics costs, and use them under the conditions of standardizing specific operations.