Research On Cost Control Of N Tobacco Logistics Company Based On Activity-based Costing

Tobacco logistics,as an intermediate link,connects the production of tobacco and the retail of cigarettes.Its main business activity is to provide the storage,sorting and distribution of cigarettes.In recent years,with the development of China's logistics industry,modern logistics is very important for the development of enterprises.Therefore,the tobacco logistics is an integral part of the tobacco business development strategy;it can not only reduce the logistics costs and inventory of the enterprise,but also reduce the funds invested in circulation.To a certain extent,the core competitiveness of enterprises has been improved.When the tobacco logistics has become an independent agency to start,the traditional enterprise cost accounting system and modern logistics management has demand from,so to create a feasibility and rationality of the accounting system and logistics cost control is imminent.As an advanced cost accounting method,activity-based costing(ABC)is the core of activity-based costing,which is operation cost and product consumption".The precise distribution of the consumption of the product cost,the direct and indirect costs the same,the distribution range of indirect costs is reduced,increase on the allocation criteria for various operations pick out the most suitable allocation rate,can more accurately grasp the logistics cost and cost effective control and management,to solve the the cost information distortion problem of traditional cost method,make the cost calculation more accurate,to build a broad platform for cost control.In this paper the theory of activity-based costing as a starting point,take the N tobacco companies logistics center as the research object,the process of the logistics cost accounting and detailed analysis,and based on the practical situation of the enterprise,the cost of operation management and control model based on,to provide assistance and reference for the relevant decision-making management.First of all,based on the comprehensive analysis of activity-based costing,this paper summarizes and summarizes the related research results at home and abroad.At the same time,this method is compared with the traditional cost accounting method,which proves the necessity of Activity-Based Costing in tobacco logistics system.Secondly,from the deep level,the feasibility of N tobacco logistics application activity based costing is analyzed carefully,and a set of cost control system flow based on activity-based costing is created.Finally,the case study of N tobacco logistics cost control based on activity based costing was carried out.