摘 要
随着现代化市场经济模式的快速发展，企业对于自身成本的核算和控制越来越重视，关于成本控制的相关数据也逐渐成为企业考核及决策的重要指标。任何一家企业经营的最终目的是实现企业价值的最大化，而价值的最大化往往通过利润的最大化来实现。对于一个发展较为成熟的企业来说，它的主营业务收入是趋于稳定的，利润的增长往往通过控制成本的途径来实现，花最少的钱做最多的事，控制成本也成为现代企业管理的最为核心的内容。如今的市场经济形势下，财务管理是企业管理的重中之重，而成本的核算和控制则是财务管理较为核心的一环。所以，我们要抓住成本核算和控制这个核心，以保证企业利益最大化为根本出发点，同时注意成本核算的可操作性和控制手段耗用资源的最小化，提高企业内部管理特别是财务管理的整体水平。
关键词：企业物流；成本核算；控制与优化；优化管理
Cost accounting and control of enterprise logistics
Abstract
In recent years, along with the development of the importance of logistics industry awareness and the development of the country’s logistics industry policy promotion, the rapid development of logistics industry in China, but the overall level of logistics industry is still low, the overall efficiency of the social logistics operation is not high, the total cost of social logistics to GDP ratio is about one times more than developed countries are prominent problems. Through the in-depth investigation and analysis of logistics business process of logistics enterprises, using modern cost theory, this paper systematically studies logistics cost accounting and control of logistics enterprises, and advocates the provision of economic logistics services to enterprises, thus promoting the scientific development of the whole logistics industry, and finally achieving the goal of improving the efficiency of social logistics operation and reducing the total cost of social logistics.Based on the characteristics of logistics enterprise cost, this paper discusses the accounting and management of logistics enterprise cost, and analyzes the case, based on the premise of saving resources and improving the utilization rate of resources, puts forward new ideas and practices based on the principle of circular economy
Keywords:Logistics enterprises;Cost accounting;Control and optimization;Management excellence
