基于因子分析的卷烟物流费用评价研究  

Research on Evaluation of Cigarette Logistics Cost Based on Factor

作　　者：易鸿雁 陈晓谛 何实 YI Hongyan;CHEN Xiaodi;HE Shi(Sichuan Branch of China Tobacco Company,Chengdu 610041,China;Liangshan Branch of Sichuan Tobacco Company,Liangshan 615050,China)

机构地区：[1]中国烟草公司四川分公司,四川成都610041 [2]四川烟草公司凉山州公司,四川凉山615050

出　　处：《物流科技》2025年第4期6-10,共5页Logistics Sci Tech

基　　金：中国烟草总公司四川省公司科技项目“四川烟草物流定额标准化管理研究及应用”(SCYC202204)。

摘　　要：卷烟物流费用作为烟草商业费用的重要组成部分,有助于提高物流费用的管理水平,对烟草商业来说是一项具有较高价值的工程。当前四川省烟草物流费用评价多采用经验评价,未以经济业务事项之间的关联性形成科学的评价体系。因此,相关物流费用的预算编制标准缺乏科学性和稳定性,造成了月度资金预算执行率不准确和资金空置的问题。此外,费用评价融合性不足,实时获取卷烟销售、库存、分拣、配送等费用信息的难度较大,影响了费用预算控制的准确性。文章建立因子分析模型,选取了仓储、分拣、配送、管理费用、人均GDP及人均收入指标,利用四川省21个物流中心产生的物流费用,构建了因子评价模型,验证了模型的可靠性及有效性,并提出了基于因子模型排序的物流费用预算建议,以推动物流中心的高质量发展。Cigarette logistics cost is an important part of tobacco business costs,which is benef icial for improving the managament level of logistics cost.Improving the management level of logistics cost is a highly valuable project for tobacco business.At present,the evaluation of tobacco logistics cost in Sichuan Province mostly adopts empirical evaluation,without forming a scientific evaluation system based on the correlation among economic business matters.Therefore,the budgeting standard of related logistics costs is not scientific and stable,resulting in the inaccurate implementation rate of monthly fund budget and the vacancy of funds.In addition,the integration of cost evaluation is insufficient,and it is difficult to obtain the cost information of cigarette sales,inventory,sorting and distribution in real time,which affects the accuracy of cost budget control.This paper establishes a factor analysis model,selects the indicators of warehousing,sorting,distribution,management cost,per capita GDP and per capita income,uses the logistics costs of 21 logistics centers in Sichuan Province,constructs a factor evaluation model,verifies the reliability and effectiveness of the model,and puts forward a logistics cost budget proposal based on the factor model,so as to promote the high-quality development of logistics centers.

关 键 词：物流费用 因子分析 烟草物流 业财融合 

分 类 号：F253.7[经济管理—国民经济]