| Facing the new development situation of the tobacco industry,In order to figure out the way of making logistics business become ”the third profit source” in this area,the balance of controlling logistics cost is the main factor.Technically,industry integration is turning to be the key link of cost management.In fact of high logistics cost and the weak link of H Industrial Company logistics and finance department,therefore,based on the perspective of industry finance integration,this paper takes H Industrial Company as an example to study tobacco logistics cost management.Firstly,in the introduction,this paper expounds the research and significance,main research contents and methods,research innovation,puts forward the research topic of this paper,summarizes the literature on industry finance integration and cost control at home and abroad,and summarizes the related concepts and theories of industry finance integration and cost control,so as to lay a theoretical foundation for this research,Then,combined with the current situation of the logistics center of H Industrial Company,this paper analyzes the problems existing in the logistics cost control of H Industrial Company from the organizational link,financial link and business link of cost control,and from the following aspects: the enterprise organizational structure is unreasonable,the financial department is not closely connected with the logistics business part The logistics department’s untimely transmission of cost information analyzes the causes of cost control problems in the logistics center from three aspects.Finally,this paper will gave the evidence and feasibility by analyzing cost management method such as activity-based costing.And point out meliorative way of logistic cost control for H company based on industry finance integration.It is considered that the optimization path of industry finance integration includes unifying the idea of industry finance integration,improving the interconnection mechanism of enterprise finance and realizing the optimization of industry finance integration process.In order to promote the implementation of industry finance integration,specific implementation measures are given from three aspects: organizational system,financial system and business system.It is expected to promote the transformation of tobacco logistics management mode,the optimization of logistics business and the development of enterprise informatization to a certain extent. |