商业会计核算的特点（Characteristics of business accounting）.doc

商业会计核算的特点（Characteristics of business accounting） Characteristics of business accounting The commodity circulation enterprise logistics cost accounting, after the classification of logistics cost, according to the scope of the logistics activities, each refinement to detail each logistics cost, logistics cost according to the dominant and recessive opportunity cost two categories accounted for separately. (1) to refine the explicit logistics cost accounting of commodity circulation enterprises; In order to correct accounting of commodity circulation enterprises dominant logistics cost, difficult to completely solve existing statistics, in cost accounting can not be compared, not conducive to the management and control of many ills, commodity circulation enterprises should focus solely on logistics cost accounting, the specific ideas are as follows: 1., although the current accounting system has not set up the logistics cost subject separately, it can be divided into three or four subjects in the accounting item involving explicit logistics cost, and the explicit logistics cost is collected and calculated. For example, in operating expenses, operating expenses, transportation fees, set up logistics purchasing transportation and logistics, sales and transportation, the transportation costs are accumulated by procurement, sales, according to this method the material packing cost and cost of courses in handling fees, fuel costs, logistics personnel expenses, depreciation, warehousing storage hydropower fees are separately collected for accounting. With other expenses mixed together alone cannot be regulated by different methods can determine the logistics cost apportionment, such as telephone fees, entertainment expenses, travel expenses, office expenses according to the logistics staff accounted for all the staff of the proportion of extracted details included in the cost of logistics project; mixed with office buildings and other public facilities, part-time personnel