浅析烟草商业企业物流成本控制
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- 论文作者：马钰超
- 年：2016
- 作者机构：黑龙江省烟草公司鸡西市公司基建办;
- 论文关键词：精益物流 ; 烟草商业企业 ; 作业成本法 ; 成本控制
- 英文论文关键词：lean logistics ; tobacco commercial enterprise ; activity-based costing ; cost control
- 会议召开时间：2016-12-01
- 会议录名称：中国烟草学会2016年度优秀论文汇编——电子商务与物流主题
- 语种：中文
- 分类号：F721;F715.53
- 学会代码：ZGYG
- 学会名称：中国烟草学会
- 页数：5
- 文件大小：1333k
- 原文格式：D
摘要
物流是烟草行业的核心业务,物流管理是行业发展战略新视角,推进精益管理、降低物流成本已经成为行业转型升级的重要选择。基于精益物流管理理论,本文分析了烟草商业企业物流成本费用管理现状,指出了物流成本核算目前存在的缺陷,并结合作业成本法的相关理论应用,从仓储、分拣、配送和综合管理四个方面提出了相应的成本控制措施。
Logistics is the core business procession of tobacco industry and logistics management is the new strategic perspective of industry development. Enhance lean management methods and reduce logistics cost have become an important selective direction of industry transformation and upgrading. Based primarily on the theory of lean logistics management, this article mainly analyses the logistics cost management situation of tobacco commercial enterprises and clearly states that the primary defects and insufficient in current logistics cost accounting. Moreover, combining with the correlated theories of activity-based costing, some corresponding measures for improving are presented in this article, such as storage, sorting, distribution and integrated management.
Logistics is the core business procession of tobacco industry and logistics management is the new strategic perspective of industry development. Enhance lean management methods and reduce logistics cost have become an important selective direction of industry transformation and upgrading. Based primarily on the theory of lean logistics management, this article mainly analyses the logistics cost management situation of tobacco commercial enterprises and clearly states that the primary defects and insufficient in current logistics cost accounting. Moreover, combining with the correlated theories of activity-based costing, some corresponding measures for improving are presented in this article, such as storage, sorting, distribution and integrated management.
引文
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[3]庞铁军.湖南烟草商业集团物流成本控制研究[D].中南大学硕士学位论文,2008(11).
[4]魏小平.作业成本法在配送中心的应用研究[D].同济大学硕士学位论文,2008.
[5]John Innes,Falconer Mitchell,A survey of activity-based costing in the UK’s largest companies,Management Accounting Research.1995,6:P137~159
[6]张艳利,辛文防.作业成本法控制物流成本的不足与改进[J].中国乡镇企业会计,2006(10).
[7]王有远,罗丽萍.企业物流成本管理与控制[J].商业时代,2004(11).
[2]谭函梅.连云港港口物流有限公司物流成本控制研究[D].南京理工大学硕士学位论文,2010(05).
[3]庞铁军.湖南烟草商业集团物流成本控制研究[D].中南大学硕士学位论文,2008(11).
[4]魏小平.作业成本法在配送中心的应用研究[D].同济大学硕士学位论文,2008.
[5]John Innes,Falconer Mitchell,A survey of activity-based costing in the UK’s largest companies,Management Accounting Research.1995,6:P137~159
[6]张艳利,辛文防.作业成本法控制物流成本的不足与改进[J].中国乡镇企业会计,2006(10).
[7]王有远,罗丽萍.企业物流成本管理与控制[J].商业时代,2004(11).