Research On The Application Of Activity-based Costing In Tobacco Logistics Enterprises

Over the years,the tobacco industry in the financial and taxation to give national support can be described as huge,whether it is difficult economic development period,or the current construction adjustment and growth period,.the tobacco industry for the country related areas of construction and development has made outstanding contributions.For the tobacco companies,the national tobacco business economy is running high for many years,in the current China's economic development into a new normal,vigorously promote the "three to one down" supply side of the structural reform macroeconomic policy background,relying on "two smoke" Efficiency of the space more and more narrow,to enhance the quality and efficiency of development as the center,unswervingly follow the connotation of the road to development is to maintain a smooth development of the only way.Logistics costs accounted for a certain proportion of business costs,strict control of the cost of costs,and effectively reduce the logistics costs,enterprises are cutting costs,to ensure that the completion of tax targets important measures,the rapid development of modern tobacco logistics,making enterprises advanced management technology,especially cost management And the demand for control technology is growing.As a comprehensive and accurate cost accounting method,the activity-based costing method can calculate and control the enterprise cost scientifically and rationally.At the same time,because the important economic activities of tobacco logistics enterprises are relatively simple,It is necessary to study the application of activity-based costing in tobacco logistics enterprises,and further improve the level of enterprise cost control.This paper mainly consists of five parts.First,the introduction part introduces the background and significance of this paper,and summarizes the relevant domestic and foreign literatures,and puts forward the problems and main innovations.The second part gives a brief account of the basic theory of activity-based costing.The third part chooses a tobacco company as the research object,and introduces the current situation and existing problems of the D branch company's logistics branch.The fourth part of the use of the above-mentioned theory of activity-based costing,D tobacco company logistics branch of the logistics business process is divided into different operations,and then they are collected into different operations center,mainly divided into four:Sorting,distribution and integrated management,the customer according to the different types of market is divided into two cost objects,namely,rural customers and urban customers,the cost of its single-box logistics to account for different regional customer object costs were analyzed,And compared with the traditional cost method,pointed out the reasons for the differences of different accounting methods,and the comparative analysis of the accounting results,and then put forward the D company to improve the logistics cost control recommendations.The fifth part draws the conclusion that ABC is more comprehensive and reasonable,and the proportion of personnel costs is higher than that of logistics cost.At the same time,it points out the shortcomings of this paper,the limited information and data collected,the lack of detailed division of product service Proposed the next step of the research outlook.