The paper on transportation cost accounting of highway transportation enterprises

[Abstract] The control of transportation cost is of great significance in the operation of the whole highway transportation enterprise. This paper introduces the importance of controlling transportation cost. After understanding the composition and influencing factors of transportation cost, according to the principles and management methods of transportation cost accounting, it theoretically forms thoughts and suggestions to reduce transportation cost, hoping to play a reference role for highway transportation enterprises.

[Keywords] Road transportation; Transportation cost; Cost accounting

1 The importance of transportation cost accounting for road transport enterprises

With the rapid development of economy, various means of transportation have appeared in front of people. Enterprises can choose convenient, fast and cheap transportation modes such as cargo planes and freighters according to the characteristics of goods, which means that the traditional road transport modes are facing great challenges, and the cost accounting of road transport must be acceptable to both parties. Specifically, the adjustment of national policies has damaged the interests of highway transportation. If highway transportation enterprises want to reap more economic benefits, they must reduce transportation costs and increase transportation volume to a certain extent. In addition, the traffic environment is complicated, and the transportation cycle is correspondingly lengthened. Reasonable and effective transportation cost accounting can help enterprises gain their own place in the fierce competition environment, and on this basis, help enterprises develop and grow.

2 Analysis of highway transportation cost

2.1 Composition of transportation cost of highway transportation enterprises

From the actual situation, highway transportation enterprises collect transportation costs based on the displacement of contracted transportation products between different regions. Among the transportation costs, the main aspects are the related expenses arising from the use of transportation tools, such as personnel salaries (including bonuses and subsidies), the loss of transportation tools (including the repair and regular maintenance of parts), tolls, etc. At the same time, highway transportation enterprises are also greatly affected by the external environment, and the transportation costs will be different for different transportation products and transportation lines. It is also necessary to consider the cargo turnover and loading and unloading costs under the influence of the big environment.

2.2 factors affecting the transportation cost of highway transportation enterprises

(1) personnel factors. An experienced transportation team can make the transportation task faster and safer. Simply put, a smooth traffic route calculated and analyzed by professionals, with experienced drivers and assistants, can not only complete the transportation task efficiently, but also greatly reduce the unnecessary costs caused by other factors. Professional ability and professional accomplishment are the key to reduce transportation costs. A team with high ability and high accomplishment can effectively improve the core competitiveness and cohesion of the team, and under the same conditions, it can complete the task of higher output, reduce work expenses and reduce transportation costs. On the contrary, enterprises need to spend extra time and energy to analyze and adjust, which is not conducive to maximizing profits. (2) Vehicle factors. The operational vehicles of road transport enterprises are the guarantee for the normal operation of enterprises. Therefore, the related factors related to vehicles will determine the transportation cost. The differences between vehicle types, vehicle maintenance, running-in degree between drivers and vehicles, and vehicle fuel consumption will directly or indirectly affect the transportation cost of road transport enterprises. In the actual operation, we can correctly grasp the basic situation of vehicles. Condition-based maintenance and condition-based maintenance are the routine inspection contents of maintenance personnel, so as to conform to the objective reality and minimize the transportation cost. (3) Road factors. Although the road factors are not directly controlled by enterprises, the quality of road conditions will directly determine the safety and cost of road transportation. Selecting regional sections with good highway conditions and strict control can greatly improve the speed and efficiency of vehicle transportation in operation, and maintain a stable speed can also effectively save the wear and tear of fuel and vehicle parts, which affects the cost of highway transportation to a certain extent.

3 cost accounting management methods of road transport enterprises

3.1 direct cost accounting management of road transport enterprises

direct transport cost accounting can be divided into three parts, namely controllable variable cost accounting management, fixed cost accounting management and labor cost accounting management. Specifically, the controllable variable cost accounting management mainly aims at the part of the cost that the enterprise can completely control and master, such as the choice of fuel model and vehicle spare parts. When controlling this part of the cost, there should be a clear standard system of the enterprise, and the cost should not be too tight or too extravagant; Fixed cost accounting management refers to the cost accounting of fixed costs purchased by enterprises, such as vehicles and warehouses. Enterprises control fixed costs by controlling the purchase value and quantity of these fixed assets. Labor cost accounting management, as its name implies, aims at the related expenses of personnel in the transportation process, involving wages, benefits, insurance, etc., and implements the labor cost accounting of each employee, improving enterprise performance and reducing labor costs at the same time.

3.2 Indirect cost accounting management of highway transportation enterprises

Indirect cost management accounting mainly includes safety cost accounting, technology cost accounting and information cost accounting. Safety cost accounting management is the guarantee for the long-term operation and survival of highway transportation enterprises. On the one hand, ensuring the safety of transportation tasks can make people inside and outside the enterprise feel safe and belong, on the other hand, it can enhance the brand image of the enterprise; On the contrary, traffic accidents will not only cause economic losses to enterprises, but also reduce employees' loyalty to enterprises to a certain extent. Strengthen safety cost training, cultivate employees' safety awareness, and nip in the bud. The cost accounting of science and technology is mainly aimed at the cost of science and technology invested by enterprises in the transportation chain. For example, the intelligent system equipped for each transportation vehicle and the monitoring system established in the general control room will undoubtedly increase the transportation cost, but in the long run, the saved manpower and material resources and the virtual experience and spiritual satisfaction can increase the loyalty of employees, which is a necessary investment. Invest in information cost, increase investment in science and technology, promote the smooth transportation task by means of informationization, establish information contact relationship with transportation agencies, and realize the timely processing and processing of information, so as to reduce transportation cost and realize the timely enjoyment of information.

4 management principles of transportation cost accounting of road transport enterprises

4.1 principle of reasonable expenditure

Road transport enterprises often need to carry out relevant nuclear Zhang Yanlong according to the actual situation of the market: Road transport enterprises explore the management of circulation economic calculation in transportation cost accounting, and follow the principle of reasonable expenditure on the premise of meeting the market demand, formulate appropriate enterprise transportation operation plans and determine specific business objectives, and further carry out transportation cost accounting.

4.2 Principle of Moderate Leading

The development of market economy requires each road transport enterprise to ensure its own transportation quality level to maintain a certain leading position in the same industry, so that enterprises can do a good job in cost accounting while maintaining their competitiveness in the market competition. Appropriate leading can alleviate some competitive pressures and has practical significance for the development of enterprises.

4.3 principle of full participation

the normal operation of highway transportation enterprises can not be separated from the participation of human resources, including drivers, maintenance personnel and administrative personnel. Only by ensuring full participation can the internal cohesion and competitiveness of transportation enterprises be improved, and more economic benefits be created to reduce costs.

5 Suggestions for reducing highway transportation costs

5.1 Guided by national policies

Guided by the Measures for Cost Management and Accounting of Transportation Enterprises (hereinafter referred to as the Measures) issued by China's Ministry of Finance and Ministry of Communications, the basic composition of transportation costs and different accounting methods caused by different time periods are clarified. It is pointed out in the Measures that specific transportation cost plans should be prepared in advance, and solutions should be determined according to different problems that may occur during transportation. Enterprises need to have a special department as the supervisor of the whole operation process. For the sake of fairness, the department staff can be composed of middle and senior leaders to ensure that the cost expenditure can bring corresponding profits; Feedback the actual cost in the operation process in time, and provide the latest progress for the business decision-makers of the enterprise to make decisions conveniently; Afterwards, carefully summarize and analyze the completion of the plan, study and discuss the reasons for the changes in related expenses, and further reduce costs.

5.2 formulating a reasonable fuel consumption standard

fuel consumption is an important link in vehicle transportation, and each transport vehicle will have a minimum fuel consumption. However, it is usually necessary to formulate the minimum fuel consumption according to the actual situation, considering the road, weather, driver and vehicle's own situation of each transport task, and the standard can be relaxed appropriately, and the driver will decide the fuel consumption within a certain range.

5.3 improving the quality of employees

employees are the important backing to maintain the operation of transportation enterprises. Specifically, grass-roots managers manage the large and small affairs of enterprises, which plays a decisive role in the forecasting and accounting of transportation costs; The driver's specific control of the vehicle is related to the safety of transportation, when the vehicle is maintained, the level of fuel consumption, etc. The technical level of workshop maintenance personnel determines the speed of vehicle loss and the cost; The strategy formulation of senior leaders plays a leading role in the operation of the whole enterprise. It can be seen that every employee's job function is a factor that determines the transportation cost of a transportation enterprise. Adhering to the business philosophy of the enterprise, employees are trained irregularly to establish correct values and dedication to the enterprise together with employees. At the same time, the reward and punishment system within the enterprise is further strengthened, and employees who make personal sacrifices and significant contributions to the enterprise are given material and spiritual rewards.

References:

[1] Shuai Bin, Li Ming. Transportation Economy [M]. Chengdu: Southwest Jiaotong University Press, 211.

[2] Lian Kai. Challenges and Countermeasures of China's transportation economy [j]. Economic Observation, 211 (12).

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