The Study Of Cigarette Logistics Cost Control In Tobacco Business Enterprise Based On The Quota Management

When people can't get profits from saving resource and labor force,logistics is recognized as "the third profits source".Therefore,Chinese tobacco industry has been developing logistics as the key and core business,strengthening tobacco logistics modernization.In the past ten years,tobacco commercial enterprise turned from the traditional to the modern circulation pattern.Many cigarette distribution center which specializing in tobacco warehousing and distribution were built all over the country,and formed a cigarette logistics network covering the whole country.In the process of development,influenced by the history,equipment,technology and management mode,the tobacco commercial enterprise cigarette logistics exposed some problems,especially the cigarette logistics costs on the high level.So,the cigarette logistics cost control has important practical significance.Logistics cost control should be throughout the whole process of logistics operation.Generally speaking,logistics cost control program includes the following aspects: Firstly,establish standard cost,and treat it as the criterion of logistics cost control.Secondly,supervise logistics costs according to the standard.Thirdly,found the differences and correct the deviation in time.Fourthly,evaluate and assess the cost performance.This paper put this program as the main ideas of research.The author treat "establish standard cost" as at the beginning of research,to build a "cost standard system".On this basis,the author combined with the cost control related theory,build a "cost control system".In the process of research,this paper put the cigarette logistics center as the research object,through field investigations,combining theoretical analysis and empirical analysis,method of qualitative analysis and quantitative analysis,the authors found that the problems and causes of logistics cost control in W tobacco distribution center.For this problem,the author adopts the method of quota management,construct "cigarette logistics cost quota system".Then,depending on the logistics cost control theory,this paper build "based on quota management of cost control system".This study includes the following aspects:(1)This paper through survey of W cigarette distribution center,found and analyzes the problems on logistics cost control.The problems includes 5 aspects: the lack of consciousness of cost control,the content of the cost control is not comprehensive,the cost control way is not system,the lack of cost control standard,cost control is not in a timely manner.Then,the author adopts the method of quota management to control every cost point.(2)This paper treat W cigarette logistics distribution center as the study object,through business process combing,business process optimization,the WBS decomposition method,cost nodes for analysis,made out every cost point.Through many methods such as on-the-spot check,line tracing,grass-roots feedback,historical experience,extensive field experiments,the author established the quota of labor,cost,efficiency and consumption.Finally,this paper construct logistics cost quota system,including warehousing,sorting,distribution,integrated management.(3)On the basis of the cigarette logistics quota management;according to Warehousing quota,sorting quota,distribution quota,comprehensive management quota;abiding by the principle of overall control,process control and comprehensive control;this paper constructed the based on quota management of cost control system.Then,apply this system to W cigarette logistics distribution center.Firstly,cost of forecast and budget: predicting the cost budgeting,decompose the goal.Secondly,the cost of supervision and control: contrast ration,correct the deviation.Thirdly,cost accounting and analysis: accurate accounting,multi-angle analysis.Fourthly,evaluate and assess the actual cost.The probable contribution of this paper lies in:(1)Quota management in the construction enterprises of widely implemented,but application in logistics enterprises are not generally.This paper constructed the logistics cost quota system,which forming quota of the efficiency,cost,consumption,and labor.This system cover every cost point quota in storage,pickup,delivery,integrated management,and provides reference implementation of quota management for cigarette logistics distribution center.(2)This paper built the based on quota management cost control system,which including:cost of forecast and budget,the cost of supervision and control,cost accounting and analysis,the cost of evaluation and assession,thereby improving the cost control of effectiveness,timeliness,comprehensiveness.