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论文编号：	5808
作者编号：	2220110362
上传时间：	2013/12/4 23:04:48
中文题目：	铜仁市烟草公司基于作业成本法的物流成本控制研究
英文题目：	Based on Activity-Based Costing Theory of Tongren Tobacco Company Logistic Cost Control Research
指导老师：	张晓农
中文关键字：	烟草物流，作业成本法，成本控制
英文关键字：	Tobacco logistics, Activity-based costing, cost control
中文摘要：	在现行烟草专卖体制下，物流成本的大小对以卷烟经营为主要业务的铜仁市烟草公司具有十分重大的影响。铜仁烟草物流配送近几年发展迅速，单位全年的卷烟配送工作都由物流中心承担。但是，与省烟草系统先进单位相比，铜仁烟草物流体系还存在一些急需解决的问题，特别是物流成本居高不下，连续几年排在全省前列，缺乏系统有效的成本控制方法和措施。目前，如何改进物流流程、实现资源优化配置，制定有效的物流成本管理制度和控制方法，实现物流成本的最优化，是铜仁市烟草公司所面临的重要课题。本文将理论与实际结合，从作业成本法的角度来解决铜仁烟草物流成本控制问题，希望能为铜仁市烟草公司物流成本控制提供一套有效的成本控制方法和措施。文章在介绍了物流的内容、分类以及物流成本特性的基础上，分析了铜仁烟草物流的活动流程，并结合烟草物流会计核算的特征，将烟草物流作业划分为仓储、分拣、配送和管理四个作业，进而分析了各种作业过程的成本特征，制定了各作业环节成本控制的要点。最后，结合各作业环节的控制要点，制定铜仁烟草物流全过程、系统、综合的基于事前、事中、事后的控制措施，并分析了在铜仁烟草实施基于作业成本法的物流成本控制所带来的经济效益和社会效益。
英文摘要：	Under the current effects of the monopoly system for tobacco industry, cost control of logistics plays a significant role in the operation of running cigarette business for Tongren Tobacco Company. The logistics and distributions in Tongren Tobacco have been developing rapidly in rent years by replying on the logistic centre taken care of deliveries and distributions of tobacco and cigarettes. However, compared with other outstanding companies in the industry, some logistics issues are still needed to be resolved urgently especially in the area of cost control as we have been ranked with a higher logistic cost in several consecutive years in the province comparing with other enterprises. Therefore, how to improve the logistics process to achieve an optimal allocation of resources and develop an effective cost management and control system have been and will be the most important tasks for Tongren Tobacco to deal with. By putting the theory into practice, the article discusses the cost control issue of logistics for Tongren Tobacco based on activity-based costing method in order to provide a feasible methodology for cost control. The article introduces the content, classification and characteristics of logistics cost as well as analyses the activity flows of logistics for Tongren Tobacco combining the features of Tobacco logistics accounting; Moreover, the four parts of tobacco logistics: storage/warehousing, picking, distributions and management are discussed by analysing the process and characteristics for each part and key points of cost control are pointed out. Last but not least, by integrating the key points of each part, a whole completed system is set up and provided based on the different time frames: prior to, during and after the event, the article also further analyses the economic and social benefits will be brought to Tongren Tobacco by applying the activity-based costing method.
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