烟草企业物流成本控制初探.docVIP

目录 摘要，关键词………………………………………………………………………………………………………………2 引言……………………………………………………………………………………………………………………………… 3 1.物流成本及其相关理论…………………………………………………………………………………………3 2. 烟草行业物流成本子系统..............................................................3 2.1运输成本存货持有成本信息处理成本仓储成本………………………………………………. 4 3.1烟草企业物流意识、理念落后企业物流信息化程度相对滞后企业物流管理水平低，内部物流体制没有理顺物流成本的核算內容和方法不…………………………………………………………5 4.1. 树立现代物流理念，健全企业的流管理体制构建高效率的物流系统 构建现代信息系统，有效降低物流管理成本和管理人物流成本的培方法分析物流成本………………………………………………………………………………………………………………………..6 参考文献…………………………………………………………………………………………………………………..8 摘要 在卷烟商业企业经营活动中，物流成本就是用金额评价卷烟物流活动的实际情况。按照现代物流成本的定义结合卷烟商业企业的营运特征，其物流成本是指从卷烟购进开始一直囊括到将卷烟送达到零售终端所发生的全部物流费用。目前，虽然大多数公司已将物流成本列入企业的财务会计制度，但多是习惯性的将其与销售部门的其它费用统一核算。 物流成本控制的过程是运用系统工程的原理对物流过程中发生的各种耗费进行计算、调节和监督的过程，同时也是一个发现薄弱环节，挖掘内部潜力，寻找一切可能降低成本途径的过程。科学地组织实施成本控制，使企业可以从全局的角度了解自身的物流运作现状，明确目前关键的瓶颈问题以及突破口，提出解决的方法，以提高物流整体的运作绩效。Abstract Cigarette commercial enterprises in business activities, the logistics cost is the amount of evaluation of cigarettes with the actual situation of the logistics activities. In accordance with the definition of modern logistics costs combined with cigarette commercial enterprises operating characteristics, the logistics cost is defined to include cigarettes has been purchased to be delivered to the retail end of cigarettes occurred in the cost of all the logistics. At present, although most companies have been included in the cost of logistics enterprises in the financial accounting system, but it is customary with the sales of its other accounting fees. Logistics cost control systems engineering process is to use the principles of the logistics process occurred in a variety of cost calculation, the process of regulation and supervision is also a weak link was found, the internal potential of mining to find all possible ways to reduce costs of the process. Science to the implementation of cost-control organizations so that enterprises can learn from the perspective of the overall logistics of the operation of their own status