Accounting & Bookkeeping ยท KBLI 52101

Logistics & Warehousing Accounting

Logistics and warehousing businesses manage revenue from various services: storage, handling, picking-packing, and delivery. Customer goods (consignment) stored in warehouses need to be recorded separately from company assets. Arunika Consulting helps logistics companies implement accurate accounting according to business scale (SAK EP or SAK EMKM).

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What usually goes wrong

  • Multi-Service Revenue

    Storage fee, handling fee, delivery fee, and value-added services have different recognition bases.

  • Consignment Inventory

    Customer goods stored are not company assets but need tracking for accountability.

  • Delivery and Sub-Contractor Costs

    Using own fleet vs sub-contractors affects cost structure and margins.

  • Volume/Weight-Based Billing

    Rates based on CBM, kg, or pallet require accurate measurement and recording systems.

What we do

  1. 01

    Revenue Recognition per Service

    Separation of storage (periodic), handling (per activity), and delivery (per shipment) revenue.

    • Clear margin per service
    • Optimal pricing
    • Profitability analysis
  2. 02

    Consignment Goods Tracking

    Off-balance sheet system for customer goods with routine reconciliation.

    • Clear accountability
    • Customer claims handled
    • Neat audit trail
  3. 03

    Fleet vs Outsource Cost Allocation

    Analysis of own fleet costs compared to sub-contractors for fleet decisions.

    • Right investment decisions
    • Cost control
    • Optimal delivery margin

Related regulations

  • SAK EP

    Private Entity Financial Accounting Standards

    Reporting framework for medium-scale logistics companies without public accountability.

  • SAK EMKM

    SME Accounting Standards

    Alternative for small-scale expedition and warehousing with simple reporting.

  • PSAK 23

    Revenue

    Revenue recognition for handling, storage, and delivery services.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How to record customer goods in warehouse?

Consignment goods are not recorded as assets on the balance sheet, but tracked in off-balance sheet records (memo) for accountability and reconciliation with customers.

When is storage revenue recognized?

Storage revenue is recognized per period (daily/weekly/monthly) according to contract, using accrual basis even if payment is in advance or arrears.

How to allocate warehouse costs?

Warehouse costs (rent, utilities, equipment) are allocated to services based on space usage or volume throughput to calculate cost per pallet/CBM.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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