关键词: 作业成本, 作业成本管理, 财务预测

Abstract: For lacking of potent cost accounting and costing management means, the cost of the tobacco distribution isn't grasped truly and the costing control and costing management don't play efficiently, Firstly, the concept of Activitybased Costing (ABC) was expatiated on. Secondly, ABC was used to solve the puzzle about logistics cost calculation methods, which is brought on by the conflict between “the Iceberg Theory of logistics cost" and the practrcal work. The process of tobacco logistics cost accounting was focused on. Finally, the mode of Activitybased Costing Control and Management was discussed. In a word, the different costs of the different customers of the tobacco distribution centre, and the different cost of the different activity are obtained. Furthermore, the cost difference analysis and run costing management are used to eliminate the nonincrement activity, rebuild the processing flow, evaluate the performance, and supply the exact cost data for the multidevelopment of the tobacco distribution centre.

Key words: activitybased costing management, finance forecast , activitybased costing (ABC)