Logistics Cost
In order to benefit from the "third profit source", the logistics sector must first carry out the logistics cost accounting and evaluation, which is the basis of logistics cost control and management.
In order to optimize the distribution system and logistics network of electronic commerce and improve the efficiency of e-commerce, we must reduce logistics links, simplify the logistics process, reduce logistics costs and improve the level of logistics services. Therefore, understanding and mastering the cost accounting of modern logistics is the key to the problem.
This paper discusses from three angles: accounting standard, its essential connotation and fuzzy method.
One is to unify the accounting standard of modern logistics cost. Iogistics is the flow of goods from the supply site to the receiving entity.
According to actual needs, it is an organic combination of pportation, storage, loading and unloading, handling, packaging, circulation processing, distribution, information processing and other basic functions.
Modern logistics, as an advanced organization and management technology, should include: logistics activity, which refers to the implementation and management process of logistics functions; logistics operation, refers to the specific operation activities carried out when realizing the logistics function; logistics technology (logisticstechnology) refers to the theories, methods and facilities, equipment, devices and processes used in natural science and Social Sciences adopted in logistics activities.
A large number of data show that modern logistics can reduce circulation costs and reduce logistics consumption.
For example, in 1970s, the average logistics cost in the United States was 13.7% of GDP, 11.1% in 1989 and 10.5%. in 1996. According to the market scale of global logistics cost, the proportion of logistics output to GDP was about 11-15%. The annual cost of logistics used by the world was as high as 3 trillion and 430 billion US dollars. Therefore, some developed countries reduced the circulation cost, especially the logistics cost, as the source of third profit development, and served as a major measure to improve the national economic efficiency.
To make modern logistics truly bring benefits to enterprises and even the society, we must first clarify these questions: what is logistics cost?
What should be included in logistics cost?
How to calculate?
What are the accounting standards?
Only by answering and analyzing these problems thoroughly can we achieve the goal of reducing logistics cost.
For example, Japan introduced modern logistics from the United States in the late 1950s and early 60s. By 1977, the Ministry of pport of Japan, the Ministry of pport, formulated the basic method of calculating logistics cost according to circulation theory and economic activities, published the unified standard of logistics cost calculation, and compiled the practical handbook of logistics cost calculation in 1992, which enables Japanese enterprises to clearly understand the company's cost of logistics business, thus laying the foundation for the development of modern logistics in Japan.
The reason why we should pay attention to the logistics cost is that the logistics cost is fuzzy, which mainly reflects that the logistics cost has the explicit cost and the implicit cost, which makes our understanding of the modern logistics cost deviate.
For example, we can get the current "logistics cost GDP share of 16.7% or 20% or 25%" through various channels: "logistics costs account for 35% to 40% of the production cost": "logistics expenses account for 5%-35% of sales volume, and for some special products such as refrigerated products, the proportion of logistics fees is higher, reaching 40% or so".
But no one can give an exact figure, nor can he explain the accounting standards and methods of these figures.
The reason is that most enterprises in China have not actually calculated the cost of logistics, and do not know the proportion of logistics cost to total cost. Even if some enterprises have calculated, it will also be inconsistent because of the fact that the calculation standard is not uniform, the explicit connotations and implicit costs are not unified, and the differences between the bases are not uniform.
Therefore, when we are not clear about the size and nature of modern logistics cost in China, it is difficult to control it, and let alone control and control it.
In other words, to develop modern logistics in China, we must understand the nature of logistics cost and unify the standard of logistics cost accounting, so as to make our modern logistics play the role of "open source" and "throttling".
Two, the essence of logistics cost analysis in China. So far, Chinese enterprises basically divide the cost into production cost and sales cost according to the classification method of accounting statements, and mix logistics cost with sales cost.
According to the concept of logistics terminology standard promulgated in August 2001, logistics should include supply logistics, production logistics, sales logistics, recycling logistics, waste logistics and so on. Each link has corresponding logistics cost.
Sales logistics is only a part of logistics, and its logistics cost is only a part of the whole logistics cost at best.
The "logistics cost" that can be embodied in our existing accounting statements is a visible cost expenditure, which can be called explicit cost. They include packaging cost, loading and unloading cost, warehousing lease cost, circulation processing cost, etc.
Moreover, the proportion of these parts in modern logistics will not be very large.
The cost of enterprise logistics should be reflected in the balance sheet and profit and loss statement. However, due to the confirmation, classification and reporting, the two statements must follow the requirements of the current accounting standards and guide the "stripping" defects and "incomplete" defects of the logistics cost.
Take inventory cost as an example: first, according to the accounting standards of enterprises, it is not necessary to confirm and allocate the cost of inventory maintenance in inventory cost, such as insurance, backlog price reduction, sluggish product cost and other hidden inventory costs which are not reflected in accounting statements, resulting in fuzzy and underestimation of logistics cost.
This is due to incomplete inventory cost.
Second, the assets invested in raw materials, production processes and finished products are not stripped from other forms of assets cost and cost, which is recognized as logistics costs. This is another hidden cost.
These hidden costs account for a large proportion of logistics cost, such as product loss, return, shortage loss and so on.
The dominant and implicit costs of logistics are summarized as follows: the logistics cost of warehouse, rental, pportation, packing, loading and unloading, processing, ordering, customs clearance, personnel, management, office, tax, depreciation, depreciation, and logistics software.
The hidden costs of logistics include: the cost of inventory capital occupation, the backlog of inventory reduction, the sluggish product cost of inventory, the cost of return no load, the cost of product damage, the cost of return loss, the cost of shortage, the cost of goods pferred elsewhere, and the idle cost of equipment and facilities.
From the above, we can see that logistics cost is the sum of explicit cost and implicit cost consumed by logistics enterprises in the course of operation, and most of the explicit costs can be reflected and calculated through original vouchers.
At present, in the operation of enterprises, we only strengthen the calculation of these costs to carry out the logistics cost accounting and control, while for recessive costs, we need to strengthen cost control, and we need to further explore its accounting standards and methods.
Fuzzy analysis of hidden logistics costs: 1., the hidden costs of the above "stripping" defects can be separated from the logistics cost from the related cost and cost by fuzzy clustering analysis method. Three
Cluster analysis is a newly emerging multivariate fuzzy statistical method. It was first applied to taxonomy and formed the discipline of numerical taxonomy.
In the future, with the development of statistical software, clustering analysis is introduced into statistical analysis, and a multivariate analysis method is formed by clustering analysis.
Clustering analysis is mainly used to identify things with similarities, and cluster according to their different characteristics, so that the same kind of things are highly identical.
To put it simply, it is to categorize things according to their similarity and find tools for analyzing the characteristics of different categories of things.
In the analysis of logistics cost, cluster analysis can find different cost control targets according to the logistics process segmentation.
Cluster analysis can also cluster the variables (statistical indicators) or cluster the samples.
When clustering, variables can be divided into several categories according to distance, and can be used to reveal the distance between variables and variables (samples and samples) in the same category.
The application of cluster analysis in logistics cost analysis involves all aspects of macroeconomics and microeconomics.
At the micro level, enterprises can grasp the principles of logistics cost segmentation through cluster analysis, understand the cost characteristics of different logistics links, and also identify the main control strategies. At the macro level, the combination of cluster analysis and factor analysis can unify the concept of recessive logistics cost, and then unify the accounting standards.
The cluster analysis of logistics cost can be divided into the following steps: (1) data collection and collection of corresponding variables; (2) producing a similar matrix; (3) deciding to divide the logistics cost control objectives into several categories and their corresponding definitions for each category; (4) implement cluster analysis; (5) produce results.
2. describes the hidden costs of incomplete defects by fuzzy sets.
According to the theory of fuzzy mathematics, whether a set has clear connotation and clear extension boundary can be divided into general set and fuzzy set.
The former corresponds to a clear concept. The concept has clear connotation and clear extension. The latter corresponds to a vague concept, and the connotation and denotation of the concept are uncertain.
If it is not credited to an accounting account, its implicit costs and costs are generally difficult to ascertain, so the vague concept can only be described by fuzzy sets.
Fuzzy sets are explained by the degree of membership.
Membership is a measure of fuzziness.
Its value is between (0, 1).
If it is equal to zero, it does not belong to logistics cost at all. It equals 1, indicating that it is entirely the logistics cost, that is, the concept of explicit cost.
If we only take these two values, we will study the general set of "either one or the other".
For example, assuming that the membership of the inventory products over a half year price reduction is 1, that is to say, 100% is a product of pressure warehouse, the following is a similar explanation. The inventory is 5 months, 0.9, 4 months 0.8, 3 months 0.7, and so on, with the subordinate degree as the weight and product variety as element summation, the logistics cost is determined.
The relationship between elements and sets discards the certainty of "either one or the other" and shows the fuzziness of "this and this".
Therefore, when we calculate the logistics cost, we can tell these vague ambiguous hidden charges exactly how much they belong to "logistics cost".
The current situation of China's logistics industry, especially the statistical data of logistics cost, is still blank. It needs to be described by fuzzy sets to obtain first-hand data, and lay a solid foundation for accurately reflecting the development trend of China's logistics industry, promoting logistics activities and improving logistics efficiency.
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