The "cost, efficiency and experience" on the supply side of an enterprise corresponds to the logic of "more, faster, better and cheaper" on the consumption side. The author's understanding is that "cost" can be understood as "saving", efficiency should be "faster" and "experience" can correspond to "more" and "better". In terms of marketization, the essence of cigarettes is retail behavior. Cigarette production and sales create user experience, and logistics reduces costs and improves efficiency. Therefore, Liu's thought has certain reference significance to the cigarette industry.
The tobacco industry has national tax and profit tasks and planned regulation. In the internal and external environment of the market economy, where the macro-economic growth rate is declining and the tobacco control policy is becoming stricter, it is the key to maintain the sustained "double-super" economic growth, and the key is to cut costs and reduce costs. The logistics reform is the key: the first thing that enterprises think of in cost control is logistics costs, and the reduction of logistics costs is the "third profit source" of enterprises.
According to the annual financial statements, the cigarette logistics expenses of national tobacco commercial enterprises in 20 15, 20 16 and 20 17 were 65.438+0.086 billion yuan, 65.438+0.062 billion yuan, 65.438+0.053 billion yuan respectively. The logistics cost per container is 198.59 yuan, 2 12.92 yuan and 224.3 1 yuan, respectively, increasing by 8.48 yuan, 14.34 yuan and1.39 yuan (single container 20.
From the analysis of the above figures, at present, with the downward adjustment of cigarette sales plan, the total logistics cost has not changed much, but the logistics cost of a single container is increasing year by year, and the profit rate of logistics cost and its proportion in the three expenses of cigarettes have maintained a considerable share. The tobacco industry puts forward that the next stage of logistics work should focus on improving efficiency and controlling costs, and make due contributions to the smooth realization of the industry's tax and profit objectives and tasks, especially mentioning efforts to reduce the institutional cost of logistics, which can be regarded as the essence of current logistics development and the guiding ideology of strategic planning.
First of all, what is the institutional cost? From the perspective of macroeconomic management, we know that the institutional costs of enterprises mainly include tax and fee costs, financing costs and factor costs. 20 18 the Political Bureau of the Central Committee Economic Work Conference, the system proposed to help enterprises reduce institutional costs, including transaction costs, social insurance premiums, financial costs, electricity prices, etc. It has become a key link in the structural reform of the supply side. Secondly, how to reduce the system cost? The answer given by the economic conference is: we should further strengthen "decentralization, strengthen supervision and improve services", strengthen the top-level design of cost reduction, accelerate the price reform of production factors, and effectively reduce the corporate tax burden.
The cost of cigarette logistics is mainly reflected in the factor cost, which consists of four business links: warehousing, sorting, distribution and management. For example, in 20 17, the cigarette logistics cost of commercial enterprises was105.53 million yuan, of which the storage cost was 998 million yuan, the sorting cost was18130,000 yuan and the distribution cost was 564.38+03 million yuan. They account for 9.46%, 17. 18%, 49.26% and 24. 10% of the total logistics cost respectively. Among them, depreciation expense 13. 1 1 100 million yuan, labor expense 6610.90 billion yuan, accounting for 12.42% and 62.72% of the total cost respectively. From the financial point of view, depreciation expenses and labor expenses are immutable costs, and the total proportion of these two parts is as high as 75. 14%. In other words, under the current logistics mode, the controllable cost of industrial logistics can only be adjusted by about 25% at most. If the inevitable repair cost, maintenance cost and oil cost are deducted, the adjustable range will be narrowed. Therefore, to examine the industry's requirements for reducing logistics costs, we must reform and innovate the operation mode and dig deep into the well of institutional costs, so as to achieve a substantial reduction in logistics costs.
In recent years, tobacco industry has achieved good results in reducing explicit costs by focusing on key links, promoting logistics cost quota management, budget management and accurate accounting, establishing logistics comprehensive information scheduling platform, improving inventory management methods and issuing business process management standards. Although social labor costs and procurement costs have increased year by year, the total expenditure of logistics costs has remained stable and achieved remarkable results. However, due to the limitation of industry monopoly system, the hidden costs such as systematic promotion of management, improvement of mechanism and system, optimization of management process and support of cultural construction have not really taken a step in control, which are mainly reflected in four aspects: system cost.
1. The development of logistics lies in forming a complete and unified network. At present, the restrictions on the system, the separation of industrial and commercial logistics and two-line logistics have formed duplication and redundancy in management and cost.
2. scale. The role of logistics lies in its scale advantage. At present, the allocation of industry logistics resources and route setting are based on the administrative divisions of prefecture-level cities, which deviates from the law of setting logistics nodes in economic regions. Sales and logistics are not separated, and it is difficult to form a scale.
3. corporatization. The irreplaceability of logistics lies in social competitiveness. At present, the modern enterprise system of "clear property rights, clear rights and responsibilities, coordinated operation and effective checks and balances" has not been established, and logistics resources, costs, efficiency and services cannot participate in social competition, and the distance from the booming social logistics is getting farther and farther.
4. Marketization. The reduction of logistics cost lies in the exertion of marginal benefits. British American Tobacco and Imperial Tobacco Logistics form a diversified supply chain strategic integration through supplier control; By constructing logistics channels, Japan Tobacco can prevent foreign cigarettes from being self-sufficient. The domestic postal and oil industries have also begun to diversify, and the industry logistics should be integrated into the market-oriented reform to create new dividends for the sustainable development of the industry.
To sum up, the construction of industrial logistics is currently limited to the stage of "enterprise logistics", which is far from "logistics enterprises" and "industrial logistics". Reducing the system cost is to integrate these small tributaries to form a smooth, unified and efficient tobacco logistics. On the premise of strengthening and consolidating the tobacco monopoly system, the strategic positioning of logistics management should be reconstructed: reducing transaction costs, improving customer service level, enhancing the sustainable competitive advantage of enterprises, reducing the cost of the whole supply chain, helping customers enhance market competitiveness and establishing a solid strategic cooperation alliance. In the end, we should realize "two matching": logistics management and enterprise marketing strategy matching, and logistics service and customer marketing strategy matching. It involves the reform and innovation of organizational system and business system;
1. Substantial reform of logistics distribution center of municipal companies. Solve the problems of "insufficient network integration, insufficient resource utilization, insufficient cost control and insufficient personnel quality" in the current municipal logistics distribution center, enhance the consciousness of subject, cost, responsibility and competition, and set up specific logistics branches with legal personality according to the general idea of "authorized management and objective assessment" to continuously improve the market control ability and service guarantee level.
2. Construction of logistics regional central library of provincial companies. Breaking the current logistics distribution system based on prefecture-level administrative regions, re-establishing tobacco regional logistics centers according to the node planning of national economic logistics centers, integrating human and material resources, lowering management level and reducing the number of logistics centers will play a role in reducing labor costs and depreciation costs.
3. Establish a logistics group company by province. Unifying the logistics operation mechanism, unified planning and layout, unified technical standards, unified management mode, unified operation mode and unified information platform within the administrative provinces will make the logistics group company become the carrier and operation organization of "industrial and commercial integration, main business integration and diversification" and really play a role in reducing transaction costs.
4. Integrate industrial and commercial logistics enterprises. Integrate the intelligence, transportation capacity, financial resources and material resources of industrial and commercial enterprises, optimize the allocation of resources, vigorously promote industrial and commercial enterprises to enjoy logistics facilities, equipment and technology, and achieve mutual benefit and win-win results for both industrial and commercial enterprises. In a higher dimension, a large-scale logistics group company with industrial and commercial integration will be established nationwide to build a national tobacco logistics supply chain system.
5. Improve market operation ability. According to the modern corporate governance structure and management mode, we should straighten out the relationship between logistics enterprises and tobacco industry, take the marketization as the guide, optimize the investment in logistics construction, participate in social competition through holding, equity participation, service procurement and non-tobacco logistics, reduce the operation and management costs, improve the utilization level of logistics resources, and refer to the marketization roads of Wal-Mart, JD.COM and Haier to continuously enhance the sustainable competitive advantage of enterprises.
6. Strengthen information support. Relying on the construction of tobacco Internet of Things with "all-round perception, interconnection and intelligent processing", we will strengthen the cooperation with centralized cigarette marketing and market-oriented reform, and realize "order production and order supply" with the classic management theory of "supplier management inventory". Popularize technologies such as "two-dimensional code, big data and cloud processing", integrate information systems of various lines in the industry, further strengthen the capabilities of automatic information collection, interconnection, agile response and intelligent processing, and lay the foundation for building an industrial chain ecosystem.
At present, under the new normal of macroeconomic operation, the external environment for the development of tobacco industry is undergoing tremendous and profound changes. Adapting to the changes of the environment can realize the "survival of the fittest". However, it is always difficult for big companies to innovate. The above superficial suggestions are the truth, which anyone in the industry can think of, but really promoting a reform means a lot. Although innovation is difficult and full of difficulties, we can still use the Internet idea of "quick trial and error, small steps to run" to try first, sum up experience and gradually promote it, and strive to change the development model of cigarette logistics, so as to continuously promote the sustained and healthy development of cigarette enterprises in the new development stage and new economic cycle.