Research Of Optimized Design Of ABC System In Tobacco Logistics Enterprises

The essence of Logistics Management is high efficiency and low cost. Its aim is achieving the best services and obtaining the biggest economic benefits at the least consumption. Costing methods of enterprises are important parts of logistics management. It is of great strategic significance for some enterprises to adopt a well-designed costing system to strengthen business activity management, improve efficiency and even enhance the competitiveness of enterprises. At present, Activity-Based Costing (ABC) is given the logistics enterprise managers and academic researchers'attention because it is considered to be the most promising method to identify and control cost. At the same time, as ABC's core content, the cost drivers theories are given accounting academic's attention increasingly. Cost driver research not only has important theoretical significance, but also has crucial application value. This dissertation is developed in this context.In this paper, we set CZ tobacco logistics distribution center as study object. In order to reduce the number of cost drivers and the complexity of system, we recommend the necessity of combing cost drivers in the initial designed ABC system. Beginning ABC and the theoretical knowledge of cost driver combination related, the paper has improved and perfected the preliminary design of the ABC system in CZ tobacco logistics center. Using field research, interviews and other methods to understand the business process fully, it has combined the cost drivers, and then assigned activity cost to cost object according to the combined cost drivers. In this paper, cost object is customer of this enterprise. Through implementation of ABC system, we can calculate the cost of the various logistics sector, thus greatly reducing the implementation cost and accounting records of daily work, simplifying the ABC system. Through optimized system design, the system not only can calculate each order, each customer's logistics costs, which give managers to provide evidence on the level of logistics service and effective customer management, but also help managers to develop the activity and process standards to evaluate the performance of various departments. In addition, relying on the virtual enterprise, not only did this paper verify the ABC system effectiveness fully and superiority of the cost drivers combination in tobacco logistics enterprise, but also It provide a valuable reference for other tobacco logistics enterprise when implementing Activity Based Costing.