摘要 烟草商业企业在逐年的发展下，经济效益也随之不断增长，同时增长的不仅仅只是企业的营收，还有烟草行业的成本费用的增长。因此烟草行业的物流成本控制也成为了决定烟草商业企业经济效益的重要因素。本文通过物流成本控制的相关理论对广东烟草公司的物流成本进行有效划分并做出分析。首先，本文对广东省烟草公司的现状做出了阐述，并对其物流作业中的卷烟仓储、分拣、配送和物流的综合成本进行分析。其次，以广东烟草公司 2015 年至 2018 年的财务数据，来探讨物流成本问题与控制对策的主题。通过广东烟草公司的现状分析，提出该公司物流成本存在以下问题：物流成本核算内容不全面、分拣线运行效率偏低、人均配送效率低、物流运行智能化水平低。最后，针对存在的问题，围绕物流成本控制的主体，提出相应的解决对策：规范物流费用会计核算、研制新型分拣线、合理设计配送中心与中转仓库、发展智能化物流网络，提升广东烟草公司物流成本控制水平。关键词：烟草公司 物流成本管理 物流成本控制 ABSTRACTWith the development of tobacco commercial enterprises, the economic benefits are increasing year by year, but the cost of the whole industry is increasing rapidly. How to better control the cost of cigarette logistics is a major issue that directly determines the economic benefits of enterprises, and even the whole tobacco industry can innovate and advance. Based on the analysis of logistics cost control theory, this paper divides the logistics operation of Guangdong Tobacco Company into four parts: cigarette storage, cigarette sorting, cigarette distribution and comprehensive management. First of all, it introduces the general situation of Guangdong Tobacco Company, and expounds the operation identification and cost calculation of Guangdong Tobacco Company, as well as the comprehensive management cost of cigarette storage, sorting, distribution and logistics. Secondly, based on the financial data of Guangdong Tobacco Company from 2015 to 2018, this paper discusses the subject of logistic...
