Research On Cost Analysis And Control Of Tobacco Logistics Distribution Center Based On Activity-based Costing

As a pillar industry in the national economy,the tobacco industry has made great contribution to China's economic development.Tobacco logistics,as the core element of the tobacco industry,plays a vital role in the development of the industry.In recent years,with the introduction of tobacco control policies and increasing competition in the tobacco market,logistics cost control has become the main concern of the tobacco industry.In.addition,the modernization level of tobacco logistics in China has increased year by year,and the traditional cost accounting method can no longer meet the needs of tobacco industry logistics control.Therefore,how to make logistics truly become the"third profit source" of tobacco industry,logistics cost analysis and control will be the key.Therefore,based on the study of logistics cost analysis and control theories,this paper analyzes the characteristics of tobacco logistics industry,and selects activity-based costing(ABC)as the method of cost control of tobacco logistics distribution center.Taking activity-based costing as the core,a comprehensive operating cost control system integrating logistics cost forecasting,accounting,analysis,control and control system evaluation is constructed.The costs of the tobacco distribution center will be controlled in advance,in the matter,and afterwards.In order to reduce the costs of enterprise,improve logistics operations,optimize operational procedures and improve economic efficiency,the feasibility of the activity-based costing control system is verified through an example,which provides references for the cost control of tobacco logistics distribution center.First of all,an improved cost accounting model is constructed in the activity-based cost control system.In the model,the "virtual product" is introduced to reflect the idle and wasted resources,which provides intuitive quantitative basis for subsequent cost analysis and control.Secondly,based on the internal relationship between logistics operation and logistics cost,a multiple linear regression forecasting model is set up to provide more reference value for the enterprise.Finally,according to the calculation results of the operating costs,the logistics operations of the tobacco logistics distribution center are analyzed to find out the reasons for the idleness and waste of resources.The optimization and control of operation links with serious waste of resources are carried out,and puts forward some specific measures to control the operation cost.The innovations of this paper are to establish a comprehensive control system of activity-based costing for the tobacco logistics distribution center,improve the cost accounting model,and build a multiple linear regression model about the logistics cost prediction.On the basis of theoretical research,through example analysis,the applicability and effectiveness of the integrated operation cost control system of tobacco logistics distribution center are verified,and it has important practical significance for the analysis and control of logistics costs in the tobacco industry.