The Sorting Cost Control Of Cigarette Distribution Center In Different Sorting Modes

China is the largest tobacco producing and consuming country in the world. With the development of market economy, demand for cigarettes is showing the characteristics:more variety, small batch. The number of dealers and the type&quantity of cigarette distribution and have increased dramatically, so sorting is the core function in Distribution Center. It is the most labor-intensive and time of operation in Distribution Center. Therefore, the efficiency of sorting operations directly affects the efficiency of distribution center operations and economic benefits. How to effectively control and implement the sorting costs of Cigarette Distribution Center is the key of the logistics cost management. So the sorting cost control research of Cigarette Distribution Center from different sorting mode has important theoretical significance. It also provides the basis for sorting cost control in Cigarette Distribution Center.Based on the research at home and abroad, in this paper, it uses the advantages of Activity-Based Cost, and takes logistics cost accounting and control system based on applied to the Cigarette Distribution Center. Firstly, in Cigarette Distribution Center sorting processes will occur four links with the time sequence:pre sorting, replenishment shelves, sorting the home and auxiliary operations. And then analyzes the formation of sorting cost. Secondly, compare the current commonly two kinds of sorting models—emi-automatic and RFID, establish costing model on activity-based. Finally, it analyzes the different costs from sorting modes. According to Activity-Based Cost accounting model, it calculates the cost of sorting the data, and compared with the standard cost, give recommendations for sorting cost control in Cigarette Distribution Center.