Activity-based Costing Applied Research, Cigarette Warehousing And Logistics Project Selection Decision

At present, the academe research and practice discussion on logistics costing in our cigarette commercial enterprise is extremely weak. The only exploration have being carried out in system on the surface. Each commercial logistics enterprise calculates the cost respectively with the traditional cost accounting method according to one's own understandings of logistics cost concept. However, the traditional cost accounting method has connatural limitations, so the cost accounting and management not only is the bottle neck of the market development, but also is the sticking point of effective operation management, decision-making, optimized resource collocation.Under the above background, Activity Based Costing (ABC), which is considered the optimized and most promising method of calculating and controlling logistics cost, is introduced in the cost management of Cigarette commercial enterprise, the application research on ABC in them is tentatively carried on in order to provide the theory and decision support for them.First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly. Moreover, ABC and tradition cost accounting system are compared and analyzed detailedly, and the main excellences of ABC are discussed, then the application necessity and feasiblity of ABC in them are probed into deeply.Secondly, The thesis has analysed relationship between ABC and VCA(value chain Analyse). Make use of VCA theory , ascertain the best business technological process of cigarette commerce internal logistics distribution. Ascertain the priority link which will be account using ABC.In the end, the basic steps of ABC are concluded. And the costing principle and cost partition of ABC for them is analysed,then the technology route,costing steps, costing model as well as levels of implementing ABC for Cigarette commercial enterprise are designed. In addition, the application modes based on ABC for them are studied deeply, and the application difficulties and countermeasures of ABC for them are summarized.