| With the development of the domestic tobacco industry,the role of logistics and distribution in the operation of the industry is increasingly important.Tobacco logistics links the production and sale of cigarettes and is an integral part of the tobacco operations process.The National Tobacco Bureau also regards tobacco logistics as an important part of the tobacco industry’s development strategy.Developing tobacco logistics can not only reduce the logistics industry’s logistics costs and cigarette inventory,but also reduce the company’s capital investment in cigarette circulation.The core competitiveness of the tobacco industry.However,the rapid development of the tobacco industry has also highlighted many problems in the traditional logistics cost management,especially the shortcomings in the logistics cost accounting method,which has brought a lot of resistance to the development of the tobacco industry,and even become a bottleneck on its development path..At present,the tobacco logistics cost accounting method can no longer meet the needs of managers,and it is urgent to establish a logistics cost accounting system that adapts to the current development of the tobacco industry.This paper first describes the research background and research significance of logistics cost accounting in tobacco industry,and describes the research dynamics of logistics cost management and time-driven activity cost method at home and abroad.The second part summarizes the theory of time-driven activity costing.In the third part,the paper analyzes the current logistics cost accounting of X City Tobacco Company,finds out its problems and proposes an accounting method based on time-driven activity costing.The fourth part designs the logistics cost accounting model applicable to the company according to the specific situation of X City Tobacco Company.The fifth part describes the specific implementation plan of the time-driven activity cost method in X City Tobacco Company.In the sixth part,the paper analyzes the implementation results of the time-driven activity cost method and concludes that the time-driven activity cost method has the advantages of more cost information,more real information,less workload and flexible use.More suitable than the activity-based costing method for X-market tobacco company logistics cost accounting.Finally,the paper summarizes and looks forward to the paper.At present,there are many researches related to tobacco logistics,but most of them focus on tobacco distribution lines,equipment optimization,and employee efficiency.There are very few studies on the cost accounting methods of tobacco logistics.This paper attempts to apply the time-driven activity-based costing method to the X-ray tobacco company’s logistics cost accounting,analyzes its specific operation process,and provides reference for its cost control and management decision-making.It also has certain reference significance for the tobacco industry logistics cost accounting system. |
