Abstract: The significance of cigarette logistics enterprises implement logistics quota is expounded in full consideration of the cigarette 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.

Key words: cigarette logistics, allocation of resources, minimum operational links, quota standards

摘要： 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。

关键词: 卷烟物流, 资源配置, 最小作业环节, 定额标准