Yang Fang, Liu Guowu and Jia Yinfang summarized another classification method by analyzing the specific content of logistics cost, which is divided into labor cost, transportation cost, storage cost, management fee and loss cost. Through this method, the accounting of logistics cost of industrial enterprises will be more effective. Liu Guowu and Jia Yinfang analyzed the cost accounting model of enterprises and put forward that industrial enterprises can divide the cost accounting model into single track and double track accounting model. Monorail mode is relatively simple, is the financial accounting cost accounting and logistics cost accounting together. The requirements of this model are relatively easy. On the basis of the existing cost accounting, an additional accounting subject consistent with logistics cost is established, and accounting is carried out through vouchers and books in daily accounting work.