In China, the management of materials is mainly undertaken by material enterprises and commercial enterprises. The expenses of logistics and distribution enterprises refer to the monetary expression of manpower, material resources and financial resources spent in organizing a series of activities such as commodity procurement, transportation, storage and sales, and its basic composition is as follows:
(1) Wages and welfare expenses of enterprise employees;
(2) Service fees paid to relevant departments, such as transportation and miscellaneous fees, post and telecommunications fees, etc. ;
(3) reasonable consumption in the process of operation, such as commodity loss and depreciation of fixed assets;
(4) Loan interest paid;
(5) Various management expenses in the course of operation, such as office expenses and travel expenses.
(2) Cost classification of logistics distribution companies
1. According to the economic nature of the expenses.
It can be divided into productive circulation expenses and pure circulation expenses.
(1) Productive circulation expenses, also known as additional expenses, are the continuation of productive expenses in the field of circulation, and are expenses incurred to finally complete the production process and facilitate consumption. Productive circulation costs should be added to the product value, which is an additional cost of necessary labor.
(2) Pure circulation expenses, also known as sales expenses, are the expenses incurred by circulation enterprises in organizing product exchange in the process of operation and management. The pure circulation cost is related to the exchange behavior of goods. Although it does not create new value, it is also necessary labor and indispensable in the process of realizing commodity value.
2. According to the different divisions of expenses and commodity turnover.
It can be divided into variable cost and relatively constant cost.
(1) Variable cost (or direct cost) refers to the part of logistics cost that changes with the change of commodity turnover. The amount of such expenses is directly related to the change of commodity circulation, that is, the increase of circulation will increase the expenses, and vice versa, such as handling fees and storage management fees.
(2) Relatively constant cost (or indirect cost) refers to the part of logistics cost that does not change with the change of commodity turnover. This cost is not directly related to the turnover of goods. Generally speaking, the turnover of goods does not necessarily change, or even if it changes, it does not change in direct proportion to the turnover of goods. It is less affected by the increase or decrease of commodity circulation, and the absolute amount of expenditure is relatively fixed, such as employee wages, welfare expenses, depreciation expenses, etc.
3. According to the circulation link of expenses.
It can be divided into purchase cost, commodity storage cost and sales cost.
(1) The purchase fee refers to the transportation fee, loading and unloading fee, loss fee, packaging fee, warehousing acceptance fee and the fee charged by the transit unit.
(2) Commodity storage costs refer to the costs of transfer, handling, inspection, sorting, maintenance, management and packaging, and the loss of commodities.
(3) Sales expenses refer to packaging fees, handling fees and management fees.
Second, the composition and classification of logistics costs of production enterprises
(A) the composition of logistics costs of production enterprises
The logistics cost of production enterprises generally includes the following contents:
(1) wages and welfare expenses of supply and marketing personnel;
(two) the procurement costs of production factors, including transportation costs, post and telecommunications costs and travel expenses of procurement personnel;
(3) product promotion expenses, such as advertising expenses;
(4) Storage fees for internal warehouses, such as maintenance fees and handling fees;
(5) Depreciation expenses of related equipment and warehouses;
(6) Logistics information fee;
(7) loan interest;
(8) Logistics costs generated by waste recycling.