烟草配送中心的作业成本管理研究

准确把握卷烟物流配送的成本以及进行有效的成本控制与管理，解决现行成本核算与管理方法中存在着较大的缺陷，是烟草配送中心亟待解决的问题.本研究从阐述作业成本法的理论入手，采用定性与定量相结合的分析手段，提出了协调解决“物流成本冰山”难题与实践工作之间新思路.重点对烟草行业物流成本核算过程展开分析与研究，并给出了作业成本控制与管理的模式.实践证明：利用作业成本管理法，可以得到烟草配送中心不同服务对象的物流成本和不同作业的成本分布情况；成本差异分析以及成本管理，消除了非增值作业、流程再造、绩效评估等带来的成本计算误差，为烟草配送中心多元化发展提供准确、充分的成本信息和数据支撑.

Research on the activity-based costing management of tobacco distribution centre

For lacking of potent cost accounting and costing management means,the cost of the tobacco distribution is not grasped truly and the costing control and costing management do not play efficiently.Firstly,the concept of Activity-Based Costing(ABC) was expatiated on.Secondly,ABC was used to solve the puzzle about logistics cost calculation methods,which is brought on by the conflict between "the Iceberg Theory of logistics cost" and the practrcal work.The process of tobacco logistics cost accounting was focused on.Finally,the mode of Activity-Based Costing Control and Management was discussed.In a word,the different costs of the different customers of the tobacco distribution centre,and the different cost of the different activity are obtained.Furthermore,the cost difference analysis and run costing management are used to eliminate the non-increment activity,rebuild the processing flow,evaluate the performance,and supply the exact cost data for the multi-development of the tobacco distribution centre.