物流企业非增值服务费用的核算与分析

物流企业在完成物流业务的过程中会发生各种费用支出,对其归集与核算处理,是物流企业正确计算物流成本的关键。本文从目前我国物流企业非增值服务的管理出发,把物流企业非增值服务的费用分为运输费用、仓储费用、装卸费用3类,通过对这3类费用的分析,提出核算处理方法,并运用作业成本法对费用分析进行了探讨,以期为物流企业的费用核算和分析提供依据。

The Thing Flows the Enterprise Non- Increment Service Expense the Calculation and the Analysis

The thing flows the enterprise in to complete the thing to flow the service in the process to be able to have each kind of expense disbursement, gathers together to it with calculation processing, is the thing flows the enterprise correct computation to flow the cost the key. This article flows the enterprise non-increment service from present our country the management to embark, flows the thing the enterprise non- increment service the expense to divide into the cartage expense, stores in a storehouse the expense, the loading and unloading expense 3 kinds, through to these 3 kind of expenses analysis, proposed the calculation processing method, and has carried on the discussion using the cost of operation law to the expense analysis, flows the enterprise take the time as the thing the expense calculation and the analysis provides the basis.