从物流定额管理看物流成本控制与物流管理制度—以A烟草企业为例

Through Logistics Management: Logistics Cost Control and Logistics Management System—Taking A Tobacco Company for Example

摘要: 近年来，烟草企业的现代化物流管理在不断进步发展，物流成本控制的定额管理制度也在不断地更新换代中，随着《中国烟草总公司关于推进定额标准体系建设 深化行业全面预算管理工作的指导意见》(中烟办[2014]330号)的文件的发布，在未来的一段时间内，定额管理模式在烟草企业物流管理的消耗控制、货物移动效率控制等措施方面都会得到广泛应用，不仅能够节省原材料的消耗，还能合理调动员工积极性，从整体上提升企业的经济效益。

Abstract: In recent years, the modern logistics management of tobacco enterprises is developing conti-nuously. The quota management system of logistics cost control is also with “the guidance of China national tobacco corporation on promoting the comprehensive budget management in the industry constantly updated” (China tobacco office [2014]330). Release of documents, A period of time in the future, norm management mode in enterprise logistics management in tobacco consumption control, goods movement efficiency control measures will be used widely, such as can not only save the consumption of raw materials, also can arouse the enthusiasm of employees, and reasonable overall improve enterprise economic benefits.