The Research On The Logistics Cost Control For J Tobacco Company

With the rapid development of social economy,logistics plays a more and more significant role in various industries.For tobacco industry,effective logistics cost control is not only the core of logistics business in tobacco business but also related to the future development direction of the industry.In recent years,J Tobacco Company has responded positively to the call of the industry.The modern tobacco logistics and distribution center has been initially established,and the logistics service network covering the urban area and the surrounding counties has been gradually improved,and the quality of customer service has been continuously improving.However,the logistics cost of J tobacco company is relatively high,the main indicators still exist a certain gap between the advanced units in the industry.Dealing with the problems exposed in these development processes,constantly optimizing enterprise resource allocation,effectively reducing logistics cost and improving logistics efficiency are important topics for tobacco companies to achieve sustainable development in the future.Based on the analysis of the logistics cost control,this paper,combine with current situation of logistics cost accounting of J Tobacco Company,provide a more suitable comprehensive logistics cost system with the ABC theory.The logistics operation of J Tobacco Company is divided into four parts: cigarette storage,cigarette sorting,cigarette distribution and comprehensive management.According to the analysis of overall situation,composition and development trend of J Tobacco Company logistics cost in the past 2014-2017 years,we find out the bottleneck that restricts the logistics cost control of company.In view of the problems in every link,the paper puts forward solutions to optimize the existing operation mode and improve the performance appraisal mechanism around the main body of logistics cost control combined with quantitative and qualitative solutions,in order to improve the level of J Tobacco Company logistics cost control.