Warehouse Custody Fee = Inventory Occupancy x Associated Yield + Inventory Service Cost + Storage Space Area x Space Occupancy Unit Price + Inventory Risk Cost.
Warehouse custodian fee is the commercial warehousing enterprise on behalf of the owner of goods storage, maintenance of goods in the process of the payment of various fees. Including commodity inspection, prevention and control, dumping, drying, refrigeration, warmth, fire protection, warehouse protection, lighting, storage supplies, warehouse rental, entrusted storage and other costs, as well as the cost of feed for commercial livestock.
Warehousing custody fee savings must be to ensure that the value of the use of commodities is not damaged as a prerequisite. In an independently accountable warehousing enterprise, the accounting for storage custodial fees is carried out in the warehousing expense account within the custodial fee subheading.
Storage custodial fees are calculated by area and by tonnage in two ways. If calculated by area, to be combined with the specific location of the warehouse, warehouse facilities conditions, the size of the leased area and the length of the lease and other factors. If the calculation by tonnage, the following issues to be mastered.
Storage storage fee rates set on the basis of and method:
I, basis.
Based on the cost of the plan is the basis for the development of storage and storage fee rates. Plan the cost of high and low, will directly affect the storage enterprise income and inventory sector circulation costs level. For this reason in the approved plan cost, must be in line with the improvement of storage capacity, tap the potential to reduce labor consumption principle, so that the plan cost and the actual cost close.
The second method.
First of all, the determination of storage storage cost per ton per day. Second, to determine the level of stored commodities. According to the nature of the stored commodities, the custody of the difficulty, the value of the size, the operation of the complexity and the use of the warehouse capacity, etc., will be divided into a number of grades of commodities. Each grade is authorized a storage fee rate. Determine the level, the lowest level for the cost of a level, and determine the level of each level of rate difference.
In the cost of the level of successive increments, generally about 10% for each level of increment. Rate level is determined, but also need to be divided into a number of major categories of goods, and then determine the rate level category by category. Determination of the time of release is based on the last date of clearance of the goods. Single goods peer, to the day out of storage time shall prevail; batch out of storage, to the last batch out of storage shall prevail.