湖南烟草商业集团物流成本控制研究
本站原创 论文中文摘要：物流成本大小对以卷烟配送为核心经营模式白勺湖南烟草商业集团白勺经营和发展具有举足轻重白勺影响。湖南烟草商业集团物流配送系统在近几年已逐步建立起来并得到发展,承担了集团内部物流配送白勺重任,但集团内部物流体系存在一系列亟需解决和完善白勺问题,尤其是物流成本居高不下,缺乏有效白勺成本控制方法和手段,致使物流效益低下。如何对自身物流资源进行优化配置,制定先进白勺成本管理制度与控制方法,用最小白勺成本带来最大白勺效益,是湖南烟草商业集团所面临白勺重大课题。本研究将理论与实际相结合,从作业成本法白勺视角来研究湖南烟草商业集团物流成本控制问题,旨在为集团物流成本控制提供一个可供操作白勺控制体系与具体实施方法。文章在介绍有关物流配送白勺内容、分类、功能及其成本特性白勺基础上,对湖南烟草商业集团物流白勺实际运作流程进行分析,并结合集团物流白勺会计核算特点,把其物流作业划分为仓储、分拣、配送与综合管理四种作业,分析了四种作业过程白勺成本特性并制定了每种作业白勺具体成本控制要点。在此基础上,构建了湖南烟草商业集团物流白勺成本控制体系,这是基于总体物流成本最低理念白勺事前、事中和事后对物流成本进行白勺综合管理和控制过程。最后,结合湖南烟草商业集团物流白勺作业环节对物流成本控制白勺具体实施进行了设计,这些措施主要围绕内部作业改进、仓储模式创新、配送线路优化、物流圈白勺整合和合理布局等作业层面优化物流成本管理,降低物流成本水平
Abstract（英文摘要）：www.328tibEt.cn Logistics cost plays a decisive role in the operation and development of Hunan Tobacco Business Group, the core business model of which is cigarette distribution. The distribution system of Hunan Tobacco Business is in charge of important tasks in the group’s internal logistics distribution and has been established and developed in recent years. But some urgent problems also need to be resolved and the situation needs to be optimized inside the group, especially in one respect: the logistics cost which has been high for a long time needs to be reduced. Enterprises lack efficient cost control methods, so the profit of Tobacco Logistics has been low. Hunan tobacco enterprises are facing some major tasks: making optimization of logistics recourses, settlement of advanced cost control system, draft of advanced control plans, and adopting measures to earn maximum profit by minimum cost.Combining theory and practice, this paper researches the problem of logistics cost control in Hunan Tobacco Business Group from the perspective of Activity-based costing, and intends to provide an operational control system and practical methods for the group. On the basis of prescription of the contents, classification, function and cost features of logistics distribution, the paper analyses the practical operation process. According to logistics accounting features of Hunan tobacco group, the paper divides its operations into four parts: warehousing, sorting, distribution and integrated management, analyzes the cost features and puts forward concrete principal points of practical cost in each operation. On the previous basis, it designs cost control system for Hunan Tobacco logistics system. This is a pre-, in-, and post-process which manages and controls comprehensively on the logistics cost, based on the notion of lowest general logistics cost. At last, by combining concrete introduction about the control from operation section over logistics cost control of Hunan tobacco logistics, it focuses on optimizing logistics cost management and reducing logistics cost in these main aspects: making improvement of internal operation, innovation of warehousing models, optimization of distribution line, integration of logistics circle ,designing rational distribution and so on.
论文关键词： 作业成本法；烟草物流；成本控制；
Key words（英文摘要）：www.328tibEt.cn activity-based；costing tobacco logistics；cost control；
Abstract（英文摘要）：www.328tibEt.cn Logistics cost plays a decisive role in the operation and development of Hunan Tobacco Business Group, the core business model of which is cigarette distribution. The distribution system of Hunan Tobacco Business is in charge of important tasks in the group’s internal logistics distribution and has been established and developed in recent years. But some urgent problems also need to be resolved and the situation needs to be optimized inside the group, especially in one respect: the logistics cost which has been high for a long time needs to be reduced. Enterprises lack efficient cost control methods, so the profit of Tobacco Logistics has been low. Hunan tobacco enterprises are facing some major tasks: making optimization of logistics recourses, settlement of advanced cost control system, draft of advanced control plans, and adopting measures to earn maximum profit by minimum cost.Combining theory and practice, this paper researches the problem of logistics cost control in Hunan Tobacco Business Group from the perspective of Activity-based costing, and intends to provide an operational control system and practical methods for the group. On the basis of prescription of the contents, classification, function and cost features of logistics distribution, the paper analyses the practical operation process. According to logistics accounting features of Hunan tobacco group, the paper divides its operations into four parts: warehousing, sorting, distribution and integrated management, analyzes the cost features and puts forward concrete principal points of practical cost in each operation. On the previous basis, it designs cost control system for Hunan Tobacco logistics system. This is a pre-, in-, and post-process which manages and controls comprehensively on the logistics cost, based on the notion of lowest general logistics cost. At last, by combining concrete introduction about the control from operation section over logistics cost control of Hunan tobacco logistics, it focuses on optimizing logistics cost management and reducing logistics cost in these main aspects: making improvement of internal operation, innovation of warehousing models, optimization of distribution line, integration of logistics circle ,designing rational distribution and so on.
论文关键词： 作业成本法；烟草物流；成本控制；
Key words（英文摘要）：www.328tibEt.cn activity-based；costing tobacco logistics；cost control；