The Logistics Cost Analysis And Control Of F Cigarette Distribution Center

Tobacco industry in our country implements the system of monopoly,it isobviously a state monopoly industry,it creates large financial income for the state andlocal government.With the market competition becoming more and morefuriously,Enterprises have a more profound understanding of the cost of logistics as“thethird profit sources",logistics distribution and the cost analysis and control have becomea question of important research field.According to the characteristics of the cigarettedistribution enterprises, analyse their logistics costs and put forward control measures,isone of the important means for the companies to reduce cost and improve corecompetitiveness and continue to maintain sustained,steady and healthy development.Soit has theoretical and practical significance to analyse the F cigarette distributioncenter’s logistics cost and put forward the control measures.After investigated the F cigarette distribution center,this paper analysed itsoperation characteristics and cost management problems.On this basis,He used theoptimized model of activity-based cost accounting to account and analyse F cigarettedistribution center’s logistics cost.This model combined with the theory ofactivity-based cost,divided the logistics costs into fixed costs and variable costs.theprocess of accounting variable costs can reflect the resources utilization condition ofcigarette distribution’s each activities,can find out the links of resource costs loss seriousand provide direction for the logistics cost control.According calculation results,The author puts forward the cost control system for Fcompany, This system from three resources waste seriously links of direct delivery,sorting, store to put forward the corresponding control measures and methods. inallusion to the most serious waste link—direct delivery，control the cost by confirmingthe delivery cycle reasonably and panning delivery line.Because the rout optimizationhave the most significant influence on direct delivery cost,This paper builded a dynamicroute optimization model which minimizes the fuel consumption and take into accountthe workload equilibrium,then put forward the corresponding genetic algorithm, Theresult proved that the model and the algorithm proposed by this paper can save moredelivery cost and improve the efficiency of delivery.At last,The author put outqualitative control measures for the links of sorting and store according to F cigarette distribution center’s actual situation.