Design of Logistics Cost Control in Tobacco Commercial Enterprises Based on Activity-based Costing

Abstract

According to extensive defects of China's tobacco business enterprises logistics cost control, using activity-based costing from the three latitudes: prior control, inprocess control, after control to design the logistics cost control system of tobacco business enterprise, to realize the work division and activity cost control of the whole logistics process of the tobacco business enterprises. And it’s more conducive for the tobacco business enterprises to control logistics cost, enhance competitiveness in the overall the angle.