Abstract: To reduce resources waste or redundancy and raise management efficiency of logistics cost quota management in tobacco commercial enterprises,the influence degree of each relevant factor and input increase rate on quota management was researched on the basis of system dynamics principle.The correlation of each influencing factor with cost quota management was analyzed,a system dynamics model of key factors influencing cost quota management was established and simulated.The results of simulation showed that:1) The practicability of quota index system imparted the largest influence on the cost quota management,while the influence of culture level of quota management was the lowest.2) The trend of logistics cost quota management in tobacco commercial enterprises was predictable.The system dynamics model was helpful to optimize the resource allocation in tobacco commercial enterprises and further to control logistics cost.