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This article is about how to deal with transportation expenses in the ERP system. The editor thinks it is very practical, so I share it with you to learn. I hope you can get something after reading this article. Let's take a look at it.

During the implementation of the ERP project, some people may not pay attention to the transportation cost. In fact, the transportation cost is not so simple, and there is another mystery behind it. If it is not handled well, it may have a greater impact on the cost statistics of the enterprise. Today, combined with the specific needs of enterprises, I will talk about how to deal with transportation costs in the ERP system. For the sake of simplicity, I will take the transportation cost of purchased goods as an example.

User demand 1: enterprise freight is included in the price.

In small and medium-sized enterprises, in order to facilitate management, general procurement in consultation with suppliers, suppliers will be required door-to-door delivery. In fact, freight charges are already included in the supplier's quotation at this time. Therefore, when dealing with customer enterprises, it is relatively simple. There is no need to separate the price from the transportation cost, the purchase amount incurred can be directly included in the purchase cost of the current period.

However, if the enterprise freight is not independent and included in the freight, there is a bad thing, that is, it does not reflect the differences between regions. For example, the customer enterprise is in Hangzhou, and one of its suppliers is far away in Guangzhou and the other is near Shaoxing. Although the quotations of the two suppliers are the same, the real purchase price of their materials may still be low in Guangzhou, because the freight from Guangzhou to Hangzhou is obviously much higher. Therefore, if the freight is included in the purchase unit price, sometimes it is difficult to analyze the purchase unit price.

However, on the other hand, the freight is borne by the supplier, which is directly reflected in the price, which reduces the workload of the customer enterprise, and there is no need for someone to deal with freight-related issues.

User demand 2: the freight is relatively small, and it will be directly recorded into the current profit and loss when dealing with the financial affairs.

Sometimes, when enterprises restock, there will still be some transportation costs. For example, because the customer enterprise urgently needs a batch of materials, let the supplier express delivery, and the cost of this express delivery is borne by the customer enterprise, so the supplier only uses the recipient to pay for the express delivery. How do enterprises deal with these expenses? When these occasional transportation costs, enterprises in order to facilitate work, generally will not be included in the cost of inventory, but directly included in the current profit and loss.

However, in this way, the national accounting regulations are not allowed. The new accounting standards stipulate that the transportation expenses incurred by production enterprises should be included in the cost of inventory, while the transportation expenses incurred by commodity circulation enterprises can only be included in the profits and losses of the current period under certain conditions. However, at present, most enterprises still say what they say and do what they do. In order to save worry and effort, a simple way to deal with it will be adopted.

ERP solution:

If the customer enterprise adopts a simple solution, the finance can count the expenses of the current month on a monthly basis, and it can be recorded in the ERP system every time it occurs. In general, it can be handled according to other business expenditure processes in the ERP financial module. However, for the sake of the accuracy of the account, the transportation expenses incurred in that month had better be included in the account of that month.

User demand 3: freight statistics on a monthly basis, including the purchase cost of the current period.

In some enterprises, the transportation cost is relatively high, and most of the transportation cost is borne by themselves. In this case, it is obviously inappropriate to include the transportation cost in the current profit or loss. It will greatly reduce the inventory cost of enterprises, resulting in a reduction in the amount of inventory, and ultimately affect the statistics of production costs of enterprises.

For this reason, it is necessary to include the transportation expenses incurred by the enterprise in the purchase cost of that month in accordance with the accounting laws and regulations.

For example, I have a customer who mainly produces sheet metal processing industry related to iron and steel. Due to the obvious market advantages of raw materials in the iron and steel industry, when they purchase steel plates, they not only have to trade on the spot, but also sometimes have to pull them themselves, and the other party does not have time to deliver them to you. At this point, it is necessary for the enterprise to pay a considerable amount of transportation costs. At this time, the transportation costs incurred may have reached 5% or more of the purchase amount. In this case, if the transportation cost is included in the profit and loss of the current period, rather than the purchase cost of the current month, it will obviously lead to the inaccuracy of the purchase cost and affect the final production cost. Therefore, when this customer deals with this kind of transportation cost, he still takes it into account in the purchase cost.

ERP solution:

Depending on this situation, different ERP have different solutions. Here, I would like to list two solutions.

1. Deal with it through other business outlays. Financial staff at the end of the month, according to the data reported by various departments, calculate the amount of transportation expenses in that month, and then deal with it through other business expenditure processes. Then, through the cost adjustment order, the purchase cost occurred in that month can be adjusted. There are mainly some small ERP systems, there may be no special transportation expenses processing operations, so we have to adopt this eclectic formula. Although this semi-automatic processing method adds an intermediate step of cost adjustment, it can still meet the needs of supporters.

2. Directly include the transportation cost. At the end of the month, the financial staff will calculate the transportation expenses of the month according to the reimbursement data of the relevant departments. Then in the ERP system, the transportation expenses incurred in that month are recorded through the operation of the documents set up specifically for the transportation expenses. When the purchase cost incurred in that month is carried forward at the end of the month, because the transportation expense document is not specifically related to a certain purchase, the cost will be apportioned among all the purchased products incurred in that month.

The above is how to deal with the transportation expenses in the ERP system. The editor believes that there are some knowledge points that we may see or use in our daily work. I hope you can learn more from this article. For more details, please follow the industry information channel.

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