Refined accounting method based on logistics cost of pharmaceutical enterprises

Abstract

The invention discloses a refined accounting method based on the logistics cost of a pharmaceutical enterprise. Including the logistics cost accounting system, the accounting method steps are as follows: S1: Data screening; S1.1: According to the data of the pharmaceutical enterprise financial accounting system, analyze and classify the expenses of each department of the pharmaceutical enterprise logistics system item by item; S1.2: Logistics cost accounting The system connects with the designated table of the financial database of the pharmaceutical enterprise, and obtains the maintenance dictionary of the accounting expense field from the financial accounting system to extract the original data from the financial; S2: Data splitting; S2.1: Labor cost accounting, which refines the labor cost to each Logistics links and formats; S2.2: Accounting for depreciation and amortization expenses, detailing depreciation and amortization expenses to each logistics link and format; S2.3: Handling of other auxiliary expenses, subdividing auxiliary expenses into each logistics link and format; S3 : Data output. The method of the present invention clarifies the logistics cost structure more clearly, provides reliable data support for optimizing the operation process and reducing the logistics cost; can understand the own logistics cost level, and provides a reference basis for business quotations.

Description

technical field [0001] The invention relates to a logistics cost accounting method, in particular to a refined accounting method based on the logistics cost of a pharmaceutical enterprise. Background technique [0002] Contemporary pharmaceutical enterprises grow rapidly, but their logistics cost accounting problems are also becoming more and more prominent. [0003] At present, when performing logistics cost accounting, the overall logistics cost can only be calculated by extracting departmental expenses under the logistics system from the financial system, such as the storage department, transportation department, and logistics management department. The logistics cost structure and the unit price of each link cannot be calculated. The detailed accounting is completed, and the cost accounting work is done manually, which is inefficient. [0004] The problems existing in the logistics cost accounting of pharmaceutical enterprises are as follows: [0005] (1) The dimension...

AI Technical Summary

Problems solved by technology

[0005] (1) The dimensions of logistics cost accounting are not comprehensive and detailed;

[0006] (2) The composition and structure of logistics costs are not clear, and the cost proportion and changes in the management, operation, warehousing and transportation links cannot be accurately calculated;

[0007] (3) The unit price of each link and each cost area cannot be calculated in detail, and there is insufficient support for business quotations;

[0008] (4) Manually complete the accounting, the efficiency is low

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