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).
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
Common Challenges
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.
Our Solutions
Revenue Recognition per Service
Separation of storage (periodic), handling (per activity), and delivery (per shipment) revenue.
- Clear margin per service
- Optimal pricing
- Profitability analysis
Consignment Goods Tracking
Off-balance sheet system for customer goods with routine reconciliation.
- Clear accountability
- Customer claims handled
- Neat audit trail
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 Tax 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.
Need Help with Logistics & Warehousing Accounting?
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Free Consultation via WhatsAppLogistics & Warehousing Accounting Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
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 by qualified accounting professionals with clear documentation and traceable transaction data.
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