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Optimization Of Inventory Control In Tobacco Logistics Distribution Center Of A City

Posted on:2019-10-17Degree:MasterType:Thesis
Country:ChinaCandidate:W WangFull Text:PDF
GTID:2381330566472424Subject:Accounting
Abstract/Summary:PDF Full Text Request
China has always been a big country in tobacco consumption.Over the years,China's tobacco industry has made an important contribution to the national financial revenue.However,with the higher market economy,the trend of global economic integration is becoming more and more intense,and the pattern of the tobacco industry in the world is changing.From the perspective of the development of foreign tobacco industry,foreign tobacco giants pay more attention to the Chinese market,and related tobacco products continue to increase their share in China.As domestic government institutions have introduced tobacco control policies and regulations successively,the publicity of smoking harmful to health has increased,people's awareness of smoking harmful health is increasing,and the trend of the tobacco consumption population is decreasing gradually.From the present situation of the domestic tobacco development,once the foreign tobacco tycoons increase their investment in the Chinese market,the production and marketing modes of the traditional tobacco enterprises are difficult to keep up with the changing trend of the future market environment.The result is that the pressure of the tobacco market competition is increased,so reducing the cost and increasing the efficiency is still the key goal of the business of tobacco enterprises..Inventory management plays an important role in the tobacco industry in China.It is an important part of the management link of tobacco enterprises,and the high quality inventory management level can not be separated from the perfect internal control system of inventory.Therefore,it is very meaningful to study the internal control system of inventory in tobacco enterprises.This paper takes A tobacco companies' s logistics distribution center as a case study.First,it introduces the theory and research status of inventory management and internal control at home and abroad,and the related theories of inventory management and internal control.Secondly,taking the five elements of COSO framework as the main framework,the present situation of the internal control of tobacco logistics and distribution in A city is described and analyzed.The matrix analysis method is used toanalyze and evaluate the key points of the inventory control activities of tobacco logistics and distribution in A city.Finally,according to the comprehensive analysis of the center's internal control,it finds out the problems in every link of the five elements of A tobacco logistics distribution inventory control.This paper analyzes the causes of existing problems in tobacco logistics distribution inventory control in A city.According to the characteristics of tobacco logistics and distribution in A City,and the problems existing in the internal control of tobacco enterprises,the optimization suggestions and safeguard measures were put forward.Through this paper,we optimized the internal control level of tobacco logistics distribution inventory management in A City,and improved the operation efficiency of A tobacco logistics distribution center.At the same time,I hope this article will play a certain reference and inspiration for domestic tobacco logistics distribution enterprise internal control research.
Keywords/Search Tags:Internal control, Inventory, Tobacco logistics and distribution, AHP, Fuzzy judgment
PDF Full Text Request
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