Modern enterprise management pays special attention to cost management, in order to get the maximum profit and achieve the enterprise goal. Logistics cost is an important part of enterprise cost, accounting for about 30% to 40% of product cost. Therefore, accurate management of enterprise logistics cost can make great contribution to reducing the overall cost of enterprise. However, there are few review articles of related literatures. Therefore, this paper analyzes and discusses the research status of logistics cost accounting through CiteSpace and other literature analysis software, and draws a conclusion that this topic will still be the center of discussion in the future, and it will involve more and more fields with the progress of society, and will be combined with different fields to become a new research hotspot.

Junmei Zhao, Xiaomeng Wang. Visual Analysis of Logistics Cost Accounting Based on Citespace. Academic Journal of Business & Management (2023) Vol. 5, Issue 4: 142-151. https://doi.org/10.25236/AJBM.2023.050422.

[1] Li Zhoupeng. The improvement path of enterprise cost control in RS company [D]. Yunnan normal university, 2022. doi: 10.27459/d.cnki.gynfc.2022.2002408080805

[2] Xin Chunhua, Zhou Yang. Thoughts on product cost accounting and management of agricultural enterprises-based on the questionnaire survey of agricultural enterprises in Shandong Province [J]. Friends of Accounting, 2016(13):42-45.

[3] Wang Xingyan. On the cost accounting problems and solutions [J]. China's township enterprise accounting, 2020(09):117-118.

[4] Yang Jirong. Problems and countermeasures in the development of farmers' professional cooperatives-taking Sichuan farmers' professional cooperatives as an example [J]. Journal of Sichuan Administration College, 2016(04):34-36.

[5] Wang Gui. Application of enterprise environmental cost accounting system based on material flow cost accounting-taking the etheric liquor industry as an example [J]. Accounting Newsletter, 2019 (16): 83-87. DOI: 10.16144/j.cnki.ISSN 1002-8072.2019.16.020

[6] Gao Jianbing, Huang Yan, Cai Yuyang. Research on the Control of Enterprise Logistics Cost [J]. Logistics Technology and Application, 2000(02):23-26.

[7] Ming Ran. Research on the application of time-driven activity-based costing in T logistics enterprises [D]. Jilin University of Finance and Economics, 2021. DOI: 10. 26979/ d. cnki. gcc. sc. 2021. 200000808006

[8] Zhang Hanjiang, Zhang Yuan, Li Junping, Luo Duanhong. Study on the short-term equilibrium of supply chain of integrated downstream enterprises' self-made parts and outsourcing decisions [J]. China Management Science, 2011,19 (01): 42-47. DOI: 10.16381/J.CNKI.ISSN 1003-207X.

[9] Li Chaohui. Management innovation and practice of China Railway Express cargo packaging [J]. railway purchase and logistics, 2012,7(06):60-61. 

[10] Zhang Hairui. Pharmaceutical Logistics Cost Management in Supply Chain Environment [J]. Logistics Engineering and Management, 2020,42(12):92-94.

[11] Zhang Lifeng, Sun Ping. Application and improvement of activity-based costing in logistics enterprises [J]. Friends of Accounting, 2012(35):34-35.

[12] Kou Fei. Discussion on the cost control of China's logistics enterprises in the e-commerce environment [J]. Business Economic Research, 2017(14):101-103.

[13] Xu Shujun, Ma Shihua. Research on strategic partnership among supply chain enterprises [J]. Journal of Huazhong University of Science and Technology, 2001 (S1): 73-76. DOI: 10. 13245/ J. HUST. 2001. S1.024.

[14] Stefan Zetzmann and Karl Fein. The Missed Chance to Cut Logistics Costs [J]. International Journal of Applied Logistics (IJAL), 2017, 7(1): 1-15.

[15] Liu Xiaofang. Research on the cost control of logistics enterprise a based on activity-based costing [D]. Xi' an university of technology, 2021. doi: 10.27398/d.cnki.gxilu. 2021.200100100006

[16] Jiang Juan. Analysis of the influence of route preparation scheme on reducing the company's cost [J]. Electromechanical Information, 2016 (12): 95-96. DOI: 10.19514/j.cnki.cn32-1628/ tm. 2016. 12. 053. 

[17] Guo keliang. On the reform of manufacturing cost management in the era of "China's intellectual creation" [J]. Shopping mall modernization, 2018 (21): 135-136. DOI: 10. 14013 /j. cnki. scxdh. 2018. 21. 079.

[18] Alina Zhang. Enterprise supply chain quality management development status and trends [J]. Quality and Market, 2020(16):146-148.

[19] Li Likun. Research on manufacturing cost control [J]. Cooperative Economy and Technology, 2020 (16): 106-107. DOI: 10.13665/j.cnki.hzjykj.2020.16.041.

[20] Liu Ruishan. Discussion on quantity discount under economic batch method [J]. Communications Accounting, 2011(10):53-55.

[21] Chen Weiguang, Yu Shuxiu. Discussion on the Improvement of the Optimal Economic Lot Sizing Method for Inventory in Material Management [C]//.Proceedings of International Conference on Engineering and Business Management (EBM 2012). Scientific Research Publishing, 2012: 1169-1171.

[22] Li Hongmei. Research on the selection of inventory valuation methods [J]. Accounting newsletter, 2014 (07): 62-64. doi: 10.16144/j.cnki.issn1002-8072.2014.07.030.

[23] Hu Shixiong. Analysis of the impact of individual valuation method on enterprise inventory cost accounting [J]. Value Engineering, 2016, 35 (16): 59-61. DOI: 10.14018/j.cnki.cn13-1085/ n. 2016. 16. 021.

[24] Liu Hongbo, Li Wan. Statistical report on the use of inventory valuation methods of enterprises in China-data analysis from listed companies in Shenzhen Stock Exchange [J]. Accounting Monthly, 2015 (13): 101-105. DOI: 10.19641/J.CNKI.42-1290/F.2015.

[25] Wang Fangjun, Wang Pingxin, Qin Shiliang. Resource Cost Model under Activity-Based Costing: Theory and Case Study [J]. Journal of Hubei University of Economics, 2003(04):74-78.

[26] Huang Ying, Lin Chunhong. Research on risk control of asset management of power supply enterprises based on financial intensification theory [J]. East China Electric Power, 2014, 42(12):2743-2746.

[27] Zhao Huijuan, Sun Meng Su, Xue Rongna. Study on the strategy of protecting the capital of rural express outlets —— Construction and application of cost-volume-profit model based on activity-based costing [J]. Price theory and practice, 2018 (10): 121-124. DOI: 10.19851/j.cnki.cn11-.

[28] Fu Guangfu. Analysis of the differences between variable cost method and absorption costing accounting [J]. Business Accounting, 2015(23):103-104.

[29] Peng Jiang. On the cost-volume-profit decision analysis under activity-based costing [J]. Times Finance, 2019(18):77-78.

[30] Li Zhixue, Li Jun, Chen Jian. Research on operating cost drivers of natural gas mining enterprises [J]. Friends of Accounting, 2016(04):15-19.

[31] Huang Guoliang, Wu Hanying, Xu Kuairu, Wei Linxin. Research on identification and control of key strategic cost drivers of coal enterprises [J]. China Coal, 2016,42 (08): 5-9+19. DOI: 10. 19880/ j. cnki. ccm.2016.08.00.

[32] Ran Xin, Huan Wang. Research hotspots and theme analysis of Party newspapers and journals [J]. Journal of Jiyuan Vocational and Technical College, 2022,(01):6-12.

[33] Li Qian. Study on Injection Inventory Optimization in FY Hospital [D]. Xi 'an University of Technology, 2018.

[34] Zhang Yuan. Analysis of enterprise logistics cost management in supply chain environment-taking manufacturing enterprises as an example [J]. China Storage and Transportation, 2022 (06): 171-172. DOI: 10.16301/j.cnki.cn12-1204/f.2022.06.002.

[35] Yang Daxiu. Research on the logistics cost management problems and countermeasures of y company [D]. East China normal university, 2022. doi: 10.27149/d.cnki.ghdsu.2022.2002100000006

[36] Liu Qi. Research on H Pharmaceutical Logistics Cost Accounting Based on Activity-Based Costing [D]. Jimei University, 2022. DOI: 10.27720/d.cnki.gjmdx.2022.200210060606

[37] Zhang Zhifei. Research on cost management optimization of public hospitals [D]. Yunnan University of Finance and Economics, 2022. DOI: 10.2455/D.CNKI.gycmc.2022.2002100000005

[38] Wu Xiaofan. A case study of cost accounting in C public hospitals [D]. China Academy of Fiscal Science, 2022. DOI: 10.26975/d.cnki.gccks.2022.200210008006

[39] Sun Yabing. f company's cost control strategy based on ERP system [D]. Dalian university of technology, 2021. doi: 10.26991/d.cnki.gdllu.20010.000000000003

[40] Rengui C, Changyong L, Shimin M. Visual Analysis of Cognitive Structure based on the Human-Machine Interaction [J].  2015.

[41] Jiang Bo. Research on the Application of Activity-based Cost-Volume-Profit Analysis in LD Company [D]. Jiangxi University of Science and Technology, 2020. DOI: 10. 27176/ D. CNKI. gnfyc. 20007. 000000000606

[42] Feng Jiaqi. Research on the cost control of the construction project of the fourth bid section of Y Expressway based on cost drivers [D]. Lanzhou Jiaotong University, 2019. DOI: 10. 27205/ D. CNKI. GLTEC. 2009.2008000000005