烟草商业企业配送中心物流作业成本管理研究

Operational Cost Management Research On Tobacco Companies's Logistics

目前作为"第三利润源泉"的物流已经受到越来越多企业的关注。同样具有垄断性质的烟草行业,也开始加强现代物流建设,试图降低物流成本以提升其核心竞争力。然而,当前大多数的烟草企业采用传统成本核算方法对物流运作过程中产生的成本进行核算,结果导致了不能精准地得到实际物流成本,进而无法完成降低物流成本的目标。针对这一问题,本文对烟草商业企业配送中心的运作流程进行分析,将物流作业进行划分,运用作业成本法对其物流成本进行管理,真正达到降低物流成本的目标。

At present,logistics,which is regarded as ＂the third profitable fountain＂,has captured more and more attention from companies.And the tobacco industry of the monopolistic nature,has begun to speed up its up-to-date logistics construction,in the hope of enhancing its core competitiveness through lowering logistics costs.However,it is definitely inappropriate for tobacco companies to make a cost accounting of the whole logistics process in the traditional way,which will certainly give rise to an inexact result and the companies＇ failure in lessening logistics cost.In order to solve this problem,this paper analyzes and classifies the whole operation process of distribution in those tobacco enterprises,stressing the use of the operation cost method to take good control of the costs and achieve the ultimate goal.