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文献信息

作者：Bettez G.

题目：The Research of Period Charge Accounting in the Foreign Trade Enterprise

期刊：Journal of Industrial Ecology 第8卷，第1期，页码：53-64.

原文

The Research of Period Charge Accounting in the Foreign Trade Enterprise

Bettez G.

Abstract

Foreign trade enterprise in daily business activities will inevitably occur various fees, occupied the main part of the expenses. Under the management environment of economic globalization, foreign trade enterprises face the international market and domestic market competition, the management risk of the enterprise is more and more big. In addition, unlike other enterprise accounting, foreign trade enterprise cost during in the economic meaning, classification, content and accounting has its characteristic, and study these characteristics can make our cost during the period of foreign trade enterprises have a more profound understanding.

Keywords: Foreign trade enterprise; Period Charge; Accounting

1 Introduction

Compared with other enterprises, foreign trade enterprises involved in the day-to-day business activities is the most main proprietary or import and export agent business, the character of trade determines its costs during the period of business accounting and management has certain particularity. Most foreign trade enterprises involved in the day-to-day business activities mainly by the import and export business of self-support goods or the agent. Import and export business will happen in a lot of all kinds of insurance premium of the port, port construction fee, transportation and commissions and other special expenses. If not strictly control them, will aggravate the burden for the total cost of the import and export of foreign trade enterprises and costs to increase profits by controlling the time for foreign trade enterprise expenses during the period of an important economic significance. Second,

during the foreign trade enterprise cost reflects the management comprehensive index and economic benefit, strengthen cost accounting and management during the period, lower cost level unceasingly, so as to promote the foreign trade enterprise management level and economic benefits of business purpose. At the same time, the total cost by reducing export can enhance the competitiveness of export commodities in the international market.

2 The period charge classification of foreign trade enterprise

First of all, introduce foreign trade enterprises and other enterprises of the same classification. According to the link, during the foreign trade enterprise cost can be divided into sales cost, management expenses and financial expenses. This kind of classification and classification of most enterprises during the cost the same, is also the most widely accepted classification, and the foreign trade enterprise expenses during the period of daily accounting basic also is according to the classification. In terms of cost and the relationship of the amount of commodity circulation, during the foreign trade enterprise cost includes the variable cost (that is, the change fee) with the same cost (that is, the fixed fee), from its essence content is similar to the management accounting to other domestic enterprises in the division of the fixed cost and variable cost.

Of course in addition to the above, costs and its unique classification during foreign trade enterprises. For example, according to the nature of the business can be divided into import and export expenses. Including import cost is refers to the foreign trade enterprises in import commodity circulation of each link of expenses, mainly including the delivery of imported goods to the port to the goods after sales so far in our country, expenses incurred in their own country. And export charges, relatively is refers to the foreign trade enterprises in export the expenses incurred during the process of commodity circulation, including from merchandise purchases to sales so far for delivery of all the sales cost, management expenses and financial expenses, sale in domestic market, allocate the circulation costs incurred in exports also in the export cost accounting. In addition, can also according to the foreign trade enterprises cost and commodity circulation during the cost is divided into direct costs and indirect