The Research On The Logistics Cost Control For Changde Tobacco Company

With economic globalization and the rapid development of science and technology, modern logistics management has become a new approach to reduce costs and create profits, new way of improving economic efficiency. For Changde Tobacco Company whose main business is the distribution of cigarettes, cigarette logistics costs dicide to economic benefit. In recent years, Changde Tobacco Company initially established modern logistics system, and play an important role in Changde and surrounding areas. However, there are still many problems such as high logistics costs in Changde Tobacco Company’s logistics system. These issues are restricting the development of Changde Tobacco Company. How to improve their management system of logistics systems is an important issue Changde Tobacco Company need to seriously face.Based on the analysis of different approachs of controlling logistic costs, this paper, combine with present logistic costs way of Changde Tobacco Company, provide a more suitable comprehensive logistic cost system with the ABC theory. We redivide the operation of the tobacco logistic into four parts: warehousing, sorting, distribution and management. By establishing a standardization management of four operation parts, to provide a basic safeguard of the implementation of the ABC.Then we discuss the way to reduce the cost of each part and design the control system for Changde Tobacco logistic system. This control system is a pre-, in-, and post-processed system. At last, we give the corresponding control measures based on the actual situation of Changde Tobacco Company. These measures mainly revolve around the theme of accurate logistics. We hope to reduce the logistic cost by improve the efficient of accounting system design, logistics operation implementation, performance evaluation and improve economic benefit.