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烟草商业企业物流成本定额管理探析
引用本文:张爱青,刘跃武,王松,江忠庆,冯光友,梅雪松. 烟草商业企业物流成本定额管理探析[J]. 物流技术, 2021, 0(1): 8-11
作者姓名:张爱青  刘跃武  王松  江忠庆  冯光友  梅雪松
作者单位:云南省烟草公司文山州公司物流分公司;云南省烟草公司文山州公司
基金项目:中国烟草总公司云南省公司科技计划重点项目“烟草商业企业卷烟物流定额管理应用技术研究”(2019530000241025)。
摘    要:系统介绍了WS烟草物流分公司物流成本定额管理体系的运行情况,对成本定额体系最终制定形成的过程和成本定额在提升物流质效中如何发挥作用进行了详细阐述。然后针对该公司物流成本管控的现状和存在的问题,提出建立物流成本定额管理体系,以实现企业物流的降本增效。

关 键 词:烟草商业企业  物流成本  成本定额管理  精益物流

Analysis on Logistics Cost Quota Management of Tobacco Commercial Enterprises
ZHANG Aiqing,LIU Yuewu,WANG Song,JIANG Zhongqing,FENG Guangyou,MEI Xuesong. Analysis on Logistics Cost Quota Management of Tobacco Commercial Enterprises[J]. Logistics Technology, 2021, 0(1): 8-11
Authors:ZHANG Aiqing  LIU Yuewu  WANG Song  JIANG Zhongqing  FENG Guangyou  MEI Xuesong
Affiliation:(Yunnan Tobacco Company Wenshan Prefecture Company,Wenshan 663099,China)
Abstract:This paper introduced systematically the operation of the logistics cost quota management system of the logistics branch of WS Tobacco,and described in detail the final formulation process of the cost quota system and what role cost quota played in improving logistics quality and efficiency.Next,aiming at the current situation and existing problems of logistics cost control suffered by the company,we proposed to establish a logistics cost quota management system to reduce the costs and increase the efficiency of the logistics operations of the company.
Keywords:tobacco commercial enterprise  logistics cost  cost quota management  lean logistics
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