| The production of tobacco products and the sale of finished cigarettes are connected by the intermediate link of finished Tobacco Logistics.This business is focused on the storage,sorting and distribution of finished cigarette products.In recent decades,China’s logistics industry has seen a surge in growth,and modern logistics is becoming increasingly vital for the growth of businesses.Tobacco logistics,a critical element of tobacco enterprises,can reduce costs and thus enhance the core competitiveness of the enterprise.However,with the ever-growing shipment of cigarettes,issues such as high logistics costs and irregular management are becoming more and more prominent.The YN Tobacco HY Logistics Center’s finished product warehousing department must take seriously the challenge of how to enhance managerial proficiency,augment work productivity,cut costs and boost efficiency.The activity costing method has advanced significantly in comparison to the traditional cost accounting algorithm,with the distortion of cost information being solved and cost accounting now more precise.This is due to the idea that products consume jobs,jobs consume resources,and indirect costs and ancillary expenses can be allocated more precisely to products and services..This paper begins by examining the logistics costs of the finished product warehousing department through field research and the enterprise’s and department’s actual circumstances.Subsequently,the activity costing method is employed in conjunction with the logistics cost information,and cost accounting is conducted to identify waste and idle resources.Then,the optimization and improvement suggestions are given for the finished product logistics operation of the department.Proposals for optimization of the logistics cost control in the three stages of the department’s logistics activities are being made.It is expected that the finished product warehousing department’s logistics level of finished tobacco products will be greatly enhanced,thereby reducing costs and augmenting efficiency. |