What is the cost of logistics, and what are the main business costs of logistics companies

Explicit costs. According to the traditional accounting method, the cost of logistics mainly includes transportation cost and inventory cost. Here, transportation costs and inventory costs are taken as the main components of logistics explicit costs.

The reason why it is called explicit is, firstly, because these two costs are easy to be known and accepted by people; The second is because they can be approximated by quantitative analysis methods. The following is an analysis of transportation costs and inventory costs.

Shipping costs. Transportation costs account for a considerable proportion of the total cost of logistics, and the analysis of logistics cost data from 1984 to 1994 (see Table 1) in the United States shows that the proportion of transportation costs in the total cost is on the rise. Therefore, the analysis of transportation cost is of great significance in the analysis of logistics cost.

Inventory costs. The cost of inventory in the logistics system is the cost related to the operation of the inventory system. In general, inventory costs are composed of order costs, storage costs, and out-of-stock loss fees.

Hidden costs. Under the condition that China's labor costs, logistics resource costs, and equipment costs are much lower than those of developed countries, China's total logistics costs should be much lower than those of developed countries.

Manage costs. Logistics management costs refer to the cost of system design and administration to control the flow of materials, work-in-process and finished goods in stock to support business strategies. Among the logistics costs, management costs are the most difficult to control and count.

This is especially true in our country. The main reason is that the concept of total cost management of logistics in China's enterprises is relatively weak, and they often only care about direct warehousing and transportation costs, and basically do not consider the cost of logistics management.

It can be said that oil is the largest part of logistics costs, and its fluctuation directly affects logistics profits.

When fluctuating, the logistics industry also needs to give certain subsidies.

The cost of a logistics company includes: financial costs, such as staff salaries (salaries, labor compensation), various income taxes, depreciation expenses, and fixed asset costs (such as vehicles, real estate, warehouses, etc.).

The second is the main business cost of logistics: for example, transportation costs, railway, aviation, sea freight, loading and unloading costs, secondary packaging costs for goods, warehouse management costs, inbound and outbound costs, and weighing costs

There are many branch costs, such as sea freight: packing fees, container repair fees, port miscellaneous costs, single costs, and so on.

Mainly: freight, that is, the cost of transporting goods to their destination by vehicles, ships, planes, etc., which is the main part of logistics costs; storage fees, i.e. the cost of building or renting large warehouses and other infrastructure by logistics companies; Material loss costs, that is, the cost of packaging used in the process of cargo transportation, the depreciation cost of handling equipment, and the depreciation of the logistics company's own trucks are also included; Personnel costs, i.e., the wages of employees; various administrative fees and taxes; In addition, in many cases, it is necessary to add the cost of insurance of the goods and compensation for the loss of the goods.

1. Set up six expense accounts such as "logistics costs", "transportation common costs", "warehousing common costs", "loading and unloading common costs", "value-added operation common costs" and "operating overhead costs" to account for logistics business expenses.

2. The "logistics cost" subject is used to calculate the various expenses incurred by logistics enterprises in operating logistics business; "Common costs of transportation", "common costs of warehousing", "common costs of loading and unloading", "common costs of value-added operations" and other accounts are used to account for the indirect costs incurred by enterprises in the performance of logistics business in transportation, warehousing, loading and unloading, value-added operations and other links that cannot be directly included in a logistics business cost; The "operating overhead" account is used to account for the expenses of the logistics operation management department that cannot be directly included in the logistics business expenses incurred in the process of operating the logistics business of the enterprise.

3. For the various expenses that can be directly attributed to a logistics business incurred by the enterprise in the logistics business, including transportation costs, storage fees, loading and unloading fees, value-added service fees, insurance premiums, taxes, accident losses and liquidated damages, etc., shall be collected according to the prescribed cost accounting objects and expense items, and directly credited to the "logistics costs" account; For the expenses that cannot be directly attributed to a logistics business, they are first collected in the accounts of "common costs for transportation", "common costs for warehousing", "common costs for loading and unloading", "common costs for value-added operations" and "operating overheads", and then select the appropriate allocation standard at the end of the period to allocate these common costs to be included in the expenses that should be borne by each logistics business.

The main cost components of logistics costs are as follows:

1. Transportation: mainly including labor costs (transportation personnel salaries, benefits, etc.), operating expenses (fuel costs, depreciation, road transport management fees, etc.) and other expenses (such as travel expenses);

2. Warehousing costs: mainly include the cost of construction, purchase or leasing of warehouse facilities and equipment and the cost of various warehousing operations.

3. Circulation processing: mainly the cost of circulation processing equipment, circulation processing materials, circulation processing labor costs and others.

4. Packaging: mainly including packaging material costs, packaging machinery costs, packaging technology costs, packaging labor costs, etc.

6. Logistics management: including travel expenses, conference expenses, communication expenses, management information system fees and other miscellaneous expenses incurred by enterprises for logistics management.

The classification of logistics is as follows:

1. According to the scope of logistics, it is divided into social logistics and enterprise logistics;

2. According to the different fields of action, logistics is divided into logistics in the production field and logistics in the circulation field;

3. According to the historical process of development, logistics is divided into traditional logistics, integrated logistics and modern logistics;

4. According to the different subjects of the service, logistics is divided into first-class logistics and internal logistics of production enterprises;

5. According to the different flow directions of logistics, it is divided into inbound logistics and outbound logistics.

Legal basisArticle 809 of the Civil Code of the People's Republic of China.

A contract of carriage is a contract under which the carrier transports passengers or goods from the place of departure to the agreed place, and the passenger, shipper or consignee pays the fare or transportation costs.

According to the title, a total of 1,000 kilograms of material A were purchased, and each kilogram of socks was 80 yuan, and a total of 80,000 yuan was purchased; A total of 500 kilograms of B material was purchased, 50 yuan per kilogram, and a total of 25,000 yuan was purchased.

The common fee includes 3,000 yuan for procurement, transportation and miscellaneous expenses, 600 yuan for mechanical maintenance and depreciation, 660 yuan for packaging technology, 1,500 yuan for labor and 600 yuan for other auxiliary expenses, totaling 6,000 yuan.

The weight of material A is 1000 kg, and the proportion of the total weight is 1000 (1000 + 500) = 2 3. The weight of material B is 500 kg, and the proportion of the total weight is 500 (1000+500)=1 3.

Therefore, the procurement cost of material A is (60002 3) 1000 = 80 yuan kg; The purchase cost of material B is (60001 3) 500 = 60 yuan kg.

The total packaging cost of commodity A is 80,000 yuan for material A + 25,000 yuan for material B + 6,000 yuan for common expenses = 135,000 yuan.

The unit cost of commodity A is the total cost of packaging of 135,000 yuan and the quantity of commodity A (the unit is not given and cannot be calculated).

Logistics costs are made up of the following groups.

1. The cost of research and design, reconstruction and optimization of the logistics process;

2. Material consumption in the logistics process, such as wear and tear of fixed assets, packaging materials, electricity, fuel consumption, etc.;

3. Reasonable loss of materials in the process of storage and transportation;

4. The capital cost used to ensure the smooth logistics, such as paying the interest of bank loans;

5. Other expenses incurred in the process of organizing logistics, such as travel expenses and office expenses for logistics activities;

6. Salaries, bonuses and various forms of subsidies for logistics staff;

7. In the production process, all expenses caused by the spatial movement of items (including stationary), such as transportation, loading, unloading, handling, storage and other costs of raw materials, fuel, semi-finished products, work-in-progress, finished products, etc. Because the structure of logistics is largely constrained by the sales and production departments, and the state of the logistics structure is the biggest factor in determining the cost of logistics, once the logistics structure is decided, then more than half of the logistics costs will be determined by themselves.

Legal basisArticle 1206 of the Civil Code of the People's Republic of China.

If defects are found after the product is put into circulation, the producer or seller shall promptly take remedial measures such as stopping sales, warnings, and recalls; Where remedial measures are not taken in a timely manner or the remedial measures are ineffective and the damage is expanded, tort liability shall also be borne for the expanded damage.

Where recall measures are employed in accordance with the provisions of the preceding paragraph, the producer or seller shall bear the necessary expenses incurred by the infringed party.

The main costs of logistics companies are transportation costs and warehouse costs

1. The transportation cost mainly includes:

Transportation costs, maintenance costs, salaries of employees of the transportation department, social insurance, depreciation expenses, etc.

Second, the warehouse cost mainly includes:

Warehouse lease cost of carrying money, employee salary, social insurance, utility bills, warehouse depreciation cost, etc.

Entries when the above costs are incurred:

Borrow: main business cost - transportation cost - maintenance and maintenance costs, etc., main business cost - warehouse cost - rent, etc., credit: accounts payable or bank deposits.