在烟草行业中,物流费用历来备受关注,其行业内部的一体化建设也使得其物流方式从企业物流向行业物流转变。文章从烟草行业物流费用核算体系出发,对当下我国烟草行业物流费用核算出现的问题进行探究,并提出了几点看法,希望与广大同行共勉。 In the tobacco industry, the cost of logistics has always been the focus of attention, and its integrated construction within the industry also makes its logistics from enterprise logistics to industry logistics change. Based on the accounting system of logistics cost in the tobacco industry, the article probes into the problems that occur in the logistics cost accounting of the current tobacco industry in our country, and puts forward some suggestions, hoping to encourage them with their counterparts.