基于业财融合的物流成本地图构建与应用研究——以J市烟草公司为例

Research on the Construction and Application of Logistics Cost Map Based on Business-Finance Integration—A Case Study of J City Tobacco Company

摘要: 本文基于业财融合理念，聚焦烟草物流费用全生命周期管控，研发“物流成本地图”数据产品，该工具可动态监控物流业务全过程，穿透分析费用变化成因，为管理层提供事前预测、事中控制及事后分析的全周期管控支持，有效推动烟草物流业财一体化落地，相关实践为行业同类管控提供了有益借鉴。

Abstract: Based on the concept of business-finance integration, this paper focuses on the whole-life-cycle management and control of tobacco logistics costs. It innovatively develops the “Logistics Cost Map” data board by using low-code tools. This board can dynamically monitor the entire process of logistics business and conduct in-depth analysis of the causes of cost changes. It provides management with full-cycle control support including pre-event prediction, in-event control and post-event analysis, effectively promoting the implementation of business-finance integration in tobacco logistics. The relevant practices offer useful references for similar management and control in the industry.