Composition of logistics costs

1. The costs incurred in conjunction with the physical distribution activities of materials and the equipment and facilities necessary to perform these activities;

2. The costs incurred in completing the transmission and processing of logistics information and the equipment and facilities that must be learned to engage in such activities;

3. The expenses incurred in the comprehensive management of the above activities.

Calculation conditions for logistics costs

According to the iceberg theory of logistics cost, there are many logistics costs that are hidden, and the logistics cost can be large or small, which lies entirely in the scope and method of calculation. Therefore, when calculating the logistics cost, the calculation conditions must be first defined. If the calculation conditions are ignored. The logistics cost also loses the meaning of existence. The calculation conditions of logistics cost refer to: logistics scope, logistics function scope and accounting subject scope.

1. Scope of Logistics Scope of logistics As the name implies, it refers to the length of the starting point and end point of logistics. The logistics that people usually talk about are: raw material logistics, that is, the logistics when raw materials are transferred from suppliers to factories; and the logistics within factories, that is, raw materials and semi-finished products. The transfer and storage of finished products in different workshops and locations of the factory; the logistics from the factory to the warehouse; the logistics from the warehouse to the customer, this range is quite broad. Therefore, from where to start, as the calculation target of logistics costs, Will cause a great change in logistics costs.

2. 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, etc. It is conceivable to use all logistics functions as calculation objects. The cost and the two functions of transportation and storage are the calculation targets, and the cost will vary greatly.

3. Logistics Cost Calculation Subject Range The scope of the cost calculation subject refers to the question of which subjects in the accounting subject are included in the calculation object. In the subject, there are expenses such as freight expenses and custody expenses. There are also labor expenses, depreciation expenses, repair fees, fuel costs and other internal expenses. So many expenditure items, which are included in the cost calculation target, have a great influence on the size of logistics costs. Therefore, the scope of these three aspects, Determine the size of logistics costs. Enterprises should not blindly or carelessly formulate the calculation conditions, but should determine their reasonable logistics cost calculation range based on the actual situation of the enterprise. The cost can only be compared under the same conditions. In order to get the correct result, therefore, in order to compare the various enterprises, when calculating the logistics cost, the industry standard should be unified as soon as possible.