Study On The Distribution Cost Optimization Of Z Tobacco Logistics Center

The cost of logistics as the "third profit source of enterprises", reduce logistics costs can effectively increase the tobacco commercial enterprise profits, enhance their core competitiveness, is one of the important means of tobacco commercial enterprises can continuous, healthy and stable development. Z tobacco logistics center has achieved great development in recent years, the city’s shoulder heavy responsibility of tobacco logistics distribution, but there are still many problems to be solved and improved problems in logistics management, especially in the logistics and distribution costs, the lack of effective cost management methods and optimization measures, resulting in logistic connotation type development is insufficient, compared with the advanced logistics center in the same industry distribution cost control level is more backward, the cost is higher, lower efficiency. Therefore, how to effectively on logistics cost optimization problem has certain practical significance.In this paper, to reduce logistics cost as a starting point for research, utilizing the characteristics and advantages of activity-based costing, based on work quota management and distribution system of cost accounting used in Z tobacco logistics cost management. Distribution cost of Z tobacco logistics center according to distribution operations division, and the distribution cost accounting. The efficiency of distribution operations, as well as the constitution and influence the distribution cost factors analysis, targeted to research the distribution cost optimization problems of Z tobacco logistics distribution center of link. On this basis, the vehicle fuel consumption quota management, the work quota management based on probability estimation method and distribution route optimization based on save mileage method means to optimize the logistics cost, thus to Z tobacco logistics center and distribution cost management provides a feasible solution. Through optimizing distribution costs, effectively reduce the Z tobacco cigarette logistics cost of logistics center, distribution efficiency has been improved significantly.