To Explore The Quota Management Of Tobacco Logistics Operation In J City

With the development of the tobacco business enterprises, economic benefits g radually increase, but it is the rapid growth of the industry cost, the economic ben efits of the enterprise growth is mainly "two aspects of income" and "expenditure",the tobacco industry is the implementation of the plan management, the "income" of the potential is limited, therefore "savings" it seems particularly important. The tobacco commercial enterprise cost relates to much, and tobacco logistics center i s the very important part of. Tobacco logistics center undertakes the cigarette stora ge, sorting, distribution function, is one of the core business of commercial enterpr ises, how to better manage cigarette logistics center business costs, not only is clo sely related with the enterprise benefits, but also relates to the enterprise reform a nd development of the major problems. The main difficulty of cost control tobacco logistics center at present mainly includes:(1) high speed rigid growth;(2) the f ull cost control awareness is not high;(3) comparable, not strong controllability. C igarette logistics cost is true, the details of cost accounting caliber consistent, trans verse, longitudinal is comparative reference is still not completely solve the proble m. Whether through the norm management mode, to achieve optimal allocation of corporate resources, will cost control in a scientific, moderate, reasonable level, to achieve the greatest management objectives with minimum approved consumption, i s a realistic problem of cigarettes logistics center and the tobacco commercial ente rprise urgently to be solved.In this paper, J cigarette logistics center as the object, analyzes the important quota system is established, the scientific method, starting from the minimum oper ating process, analysis of the cigarette logistics center costs, the establishment of a comprehensive coverage of material, technology, cost quota system, while the quo ta standard and comprehensive budget management tool combined, make work quot a became the basis for budget preparation, budget implementation control reference standard, budget implementation of benchmarking, the cost control basis for evalu ation, so as to continuously enhance the comprehensive budget management and co st control level, and to explore the whole industry powerful cigarette logistics cent er for the next step reform established independent legal entity operating cost contr ol.