中文摘要：

在中国烟草局部整合的新趋势下,围绕着供应链的各项管理是企业竞争力不可或缺的部分。文中在常用作业成本分析的基础上,将时间维度引入其中,使用基于时间驱动的作业成本法,为核算方法提供新思路。结果表明,时间驱动的作业成本法可以较好运用到烟草企业中,帮助企业更有效的进行成本核算并发现业务改进重点。

英文摘要：

With the partial integration of Chinese tobacco industry,how to analyze the cost from the supply chain perspective attracts many tobacco corporations＇ attention. We analyze the disadvantages of the activity- based costing,and put forward the logistics costing model which introduces time variables. Numerical analysis applies the model for evaluating the existing operating system,and shows that TD- ABC can be effectively applied in tobacco industry.