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Discussion On The Logistics Cost Control Of Tobacco Commercial Enterprises

Posted on:2017-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:S S PengFull Text:PDF
GTID:2359330512960404Subject:MPAcc
Abstract/Summary:PDF Full Text Request
In recent years,with the continuous innovation of e-commerce and the rapid expansion and development of the logistics industry has been rapid,hot industry logistics as a collection of information technology and traditional industries in one,is called after the reduction of resource consumption and improve the work efficiency of the "third profit source".To adapt to the new trend of economic development,improve the level of the overall development of the tobacco industry,upgrading and transformation of tobacco logistics has become the only way which must be passed the survival and development of the industry,this will be the development of the tobacco industry to inject new vitality.In recent years,L tobacco companies in accordance with the National Bureau and the Provincial Bureau of construction of modern logistics work requirements,combined with their own actual,procurement,warehousing and distribution,logistics system planning and design,the initial results are achieved in infrastructure,innovation and development,business management etc..The development of the tobacco industry facing the new situation,how to make the logistics industry to truly become the "third profit source",logistics cost analysis and control is one of the key factors.Therefore,this paper takes L tobacco companies as an example,discusses the logistics cost control of tobacco commercial enterprises,expect from a certain extent can promote the transformation of tobacco logistics management the mode of logistics business enterprise informationization development optimization and optimization.Based on the investigation and analysis of relevant data,combining theory with practice,the actual situation of the company and business characteristics and related theoretical knowledge combined with normative research method,comparative analysis,analysis of the current situation of L tobacco companies logistics center and logistics cost control,find out the existing problems of logistics cost control the unclear responsibilities,accounting is not accurate,high distribution cost,lack of energy and other employees,and separately from the optimization of logistics operation mode,and improve the financial management level,optimize business processes,improve the assessment mechanism put forward four aspects,comprehensively solve L tobacco companies logistics cost control problems.This paper found that the traditional accounting method is not suitable for the current business requirements in the analysis of logistics financial accounting mode,proposed the use of activity-based costing to logistics cost,and logistics data tobacco companies L,the application of ABC in detail accounting.The complex road traffic situation in the face of L,by analyzing the characteristics of mountainous area logistics,put forward to perfect the application,intelligent stowage system by using the route planning strategy,flexible adjustment of remote customer delivery models,has the high logistics cost to solve the problem caused by the complex terrain.In addition,the troubled storage and information technology and other issues have also been proposed solutions.In conclusion,this paper has certain practical significance of the research,solve industry logistics cost control of the existence of some common problems,but also for some special problems to solve,hope that through study of tobacco logistics cost control is helpful.
Keywords/Search Tags:Tobacco commercial logistics, The activity based costing, The logistics cost management, The logistics cost control
PDF Full Text Request
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