CAJ | 학술논문

阐述卷烟物流企业实施定额的意义。在充分考虑卷烟物流企业的管理体制、作业流程和资源配置情况下，以最小作业环节为基础，将PDCA方法应用于卷烟物流定额标准编制中，阐述定额标准编制的全过程，为卷烟物流企业实现科学控制成本、实行精细化管理提供帮助。
천술권연물류기업실시정액적의의。재충분고필권연물류기업적관리체제、작업류정화자원배치정황하，이최소작업배절위기출，장PDCA방법응용우권연물류정액표준편제중，천술정액표준편제적전과정，위권연물류기업실현과학공제성본、실행정세화관리제공방조。
The significance of cigarette logistics enterprises implement logistics quota is expounded in full consideration of the cig-arette logistics enterprise management system,operation process and the allocation of resources,with minimal operation link as the basis. The PDCA method is applied to the preparation of cigarette logistics quota standards with innovation. The whole process of preparation standards is discussed to provide help for cigarette logistics enterprises realize the scientific cost control and fine management.