| The "guiding opinions on promoting the China National Tobacco Corp fixed standard system deepen industry comprehensive budget management work"(tobacco office[2014]330)[1]document explicit requirements for each unit industry continue to promote and deepen the budget quota standard system construction is put forward.In the face of the new normal development of reform and development,to promote the construction of the quota standard system,and to benefit from the budget management function,is one of the important ways for enterprises to realize the logistics cost control.However,compared with the mature logistics management and control in foreign countries,there is still a big gap between Chinese tobacco industry.In the construction of the quota standard,the construction of the quota system has not been perfect,so we need to further strengthen the theoretical construction and practice.Based on the tobacco industry A company as an example,based on the research on the logistics cost and quota management on relevant theories,based on the actual situation of A company of tobacco logistics,discusses the problems which existence in A company’s logistics cost quota management.In order to solve the problem of the lack of standards for the establishment of logistics cost quota,this paper designs a specific method of logistics cost quota.Logistics cost quota method is in accordance with the transport links,warehousing and loading and unloading links between these three categories of A companies need to focus on research and control of the link design.The influence factors of each link and the operation process are different,and three schemes are designed.Among them,there are many factors affecting the transportation and warehousing sectors produce cost,design quota method should fully consider these factors in size;loading and unloading areas clear division of labor,work flow is clear,can build multi-level cost quota standard.The actual data is used in the design formula,and the results are compared with the actual values.At the end of this paper,the author puts forward the matters needing attention and the induction step of the establishment of the logistics cost quota method of A company,and puts forward some suggestions to promote the logistics cost quota management of A company in the future. |
