伴随着烟草物流非法人单独核算改革的步伐,市级烟草物流中心开始承担起物流成本费用统计核算的工作。实施定额管理方法,并借助标准化手段提高物流定额管理的工作水平,有助于对物流成本费用做到精算、细扣、严管。本文以南宁卷烟物流中心为例,从现状与存在的问题两个方面进行浅析,最后提出烟草物流中心实施定额管理的策略。 With the reform of tobacco accounting alone accounting for the pace of unmanaged, municipal tobacco logistics center began to assume the logistics costs and costs of statistical work. The implementation of quota management methods, and by means of standardization to improve the work of the logistics quota management level, contribute to the logistics cost and expense deduction, fine deduction, strict management. Taking Nanning Cigarette Logistics Center as an example, this paper analyzes the status quo and existing problems from two aspects, and finally puts forward the strategy of quota management in tobacco logistics center.