ABSTRACT
At present, the cost of logistics enterprises constitute more and more complex, but many companies still follow the traditional cost accounting methods, which is difficult to ensure the accuracy and usefulness of corporate financial information, it is difficult for the investment and decisionmaking of logistics companies to provide scientific basis. Transportation enterprises, for example, the object of its cost accounting, according to the run line to be divided, be related to the warehousing costs, management fees and operating costs, from the perspective of operational tools, will involve
1 INTRODUCTION
With the development of China’s market economy, the logistics industry as an emerging industry of China, gained unprecedented development opportunities and the degree of concern in the development process of China’s national economy is playing an increasingly important role. However, because many of our logistics enterprises from the traditional storage companies or transport companies to shift from the management model are relatively backward, economic efficiency and competition in comprehensive strength are not strong. For these companies how to use the follow-up and implementation of modern financial management system, further address the corporate finance, capital operation, the quality of financial information is not higher aspects of the problem is particularly important, this is a modern logistics enterprises to improve their market competitiveness, better to deal with the inevitable choice of domestic and international competitive environment.
