Research On Logistics Cost Control Of Guang'an Tobacco Company Based On Activity-based Costing

In the increasingly competitive market environment,to maximize the profits is always concerned by company.In recent years,Guang'an Tobacco Company has initially established a modern system,Responsible for distributing cigarettes tonearly 10,000 customersin Guang'an area.With the increase of cigarette sales,the problems of high cost and inadequate management are becoming increasingly prominent.Under the situation that cost are hardly be reduced,how to improve management level,improve the efficiency,reduce costs is an important issue that Guang'an Tobacco Company needs to seriously face.Activity-based costing is an advanced cost accounting method,which can make up for the shortcomings of traditional cost calculation methods.The concept is that "products consume activities,activities consume resources",and indirect costs and ancillary costs are more accurately allocated to products and services.Thus,the problem of cost information distortion caused by the traditional cost method is solved,the cost accounting is more accurate,and a broad platform for cost control is built.The tobacco logistics enterprises that adopt operation management as a means of management are also rare.If the scientific concept of operation management can be well introduced into the tobacco industry,the introduction of tobacco logistics business,will play a positive role in promoting the development of the tobacco industryIn this paper,take Guang'an Tobacco Company as an example,through field investigation,combined with the actual situation of the company,analysis the problems of the company's cost control.The cost accounting is based on the activity-based costing and the actual data.Finally,from a deep-seated point of view,this paper designs a cost control system for Guang'an Tobacco in three stages:beforehand,in-process and afterwards,in order to comprehensively improve the logistics operation level of the company from various angles,reduce logistics costs,and improve the economic efficiency of the enterprise.First of all,based on the theoretical research,analysis the current situation of cost control of Guang'an city tobacco.Through analysis,we can find out the problems and causes of cost control at present.Secondly,the use of activity-based costing to calculate costs,reflecting the idle and waste of resources,for the follow-up cost control system to provide an intuitive quantitative basis.Finally,a new cost control system is constructed.According to the results of activity-based costing,find out the reasons of idle and waste of resources.The innovation of this paper is that activity-based costing is widely used in manufacturing enterprises,service industry application is relatively small,especially for tobacco enterprises,the construction of cost management system based on Activity-Based Costing is an innovation of this paper.