烟草物流作业中心RGB分类模型构建与应用

Establishment and Application of RGB Sorting Model for Tobacco Logistics Activity Center

针对卷烟工业企业物流费用管控粒度较粗、记账口径不一致、统计数据指导性不强、通用性与可比性较差的问题,将三原色理论类比运用到物流作业中心的分类当中,在行业内率先提出物流作业中心RGB分类创新模型。结合烟草物流业务特点,以红塔集团成品业务为例构建了18个作业成本中心,应用ABC作业成本法,进一步建立了全成本物流费用统计体系,为解决烟草行业物流费用记账台账、统计报表体系、对标指标体系的设计提供了整套解决方案的思路和方法,也为非烟草物流作业中心的分类构建提供了一种新方法和积极的借鉴。

In view of the problem with the cost control of cigarette manufacturing enterprises, such as coarseness in logistics cost management, inconsistent bookkeeping basis, low guidance value of the statistical data, and poor universality and comparability, we applied the trichromatic analogous theory to the sorting process of the logistics activity center, and put forward, for the first time in this research field, the RGB sorting innovation model for the logistics activity center. Next, in connection with the characteristics of the tobacco logistics business, taking the finished products business of the Hongta Group as the research object, we determined 18 activity cost centers, and used the ABC method to further establish the total logistics cost statistics system as an overall solution for the bookkeeping, statistical reporting and index design of the tobacco industry.