JS烟草制造公司成本管理问题探讨

发布时间：2018-01-02 01:18

本文关键词：JS烟草制造公司成本管理问题探讨　出处：《江西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：中国烟草产业在中国国民经济中占有举足轻重的地位,是中国经济的支柱型产业之一。近些年来,中国烟草企业发展迅猛,烟叶生产保持稳定,卷烟结构得到改善,企业利润快速提高,为加快地方的经济建设和确保国家的财政收入做出了很大的贡献。根据国家统计局发布的2004至2014年统计数据显示,在这十一年间,共生产了约为249980亿支,且我国的卷烟生产总量逐年上升,至2014年,已增加了卷烟总量7353.92亿支,增长达到了39%。随着行业的不断发展,卷烟市场的竞争也变得越来越激烈,企业必须提升自身的成本管理水平,重新规划企业发展战略,调整企业的成本控制措施,努力减少及控制企业的成本费用及能耗,并进一步加强企业的精细化管理,才能保证企业的稳步成长与可持续发展,这样才能在竞争愈发激烈的卷烟市场上立足。当前烟草企业存在管理粗放、成本意识薄弱、成本影响因素复杂的问题,成本压缩潜力巨大。因此,为了改善烟草制造企业成本管理方面存在的问题,因地制宜地建立一个科学有效的成本管理体系,进一步控本降耗从而提高企业的经济效益是现在所有烟草制造企业工作的重心,同时,对企业成本管理相关领域的研究也迫在眉睫。本文笔者从烟草企业的特点和其成本管理中存在的问题入手,希望通过借鉴国内外成本管理实践经验与研究理论,找到适合烟草制造企业的成本管理方法。本文采取案例研究的方法,选取具有行业代表性的JS烟草制造公司为研究对象。在对JS公司成本管理现状进行分析的基础上,运用成本管理、精益生产等方面的相关理论,找出并解决其成本管理中存在的实际问题。对于公司存在的原料成本和人工成本偏高、现场管理不到位和能耗控制的问题,本文从原料成本、组织架构、现场作业和能源控制四个方面提出相应的改进建议,并合理运用六西格玛、6S、看板管理、TnPM等精益工具,提出具有可操作性的思路用于实践,解决实际问题,力求改进公司的问题并建立完善的成本管理系统,提高公司的经济效益与市场竞争力。
[Abstract]:Chinese tobacco industry plays an important role in Chinese in the national economy, is one of the pillar industries of China economy. In recent years, the rapid development of Chinese tobacco companies, tobacco production remained stable, the cigarette structure has been improved, the rapid increase in corporate profits, made a great contribution to speeding up the local economic construction and ensure the country's fiscal revenue from 2004 to 2014. According to the statistics released by the National Bureau of statistics show that in the past eleven years, produced a total of about 249980 million, and total cigarette production in China increased year by year, to 2014, has increased the total cigarette growth reached 39%. 735 billion 392 million, with the continuous development of the industry, the cigarette market competition become more and more fierce, enterprises must improve their level of cost management, re planning of enterprise development strategy, adjust the enterprise cost control measures, efforts to reduce and control of enterprises The cost and energy consumption industry, and further strengthen the fine management of enterprises, in order to ensure the steady growth and sustainable development of enterprises, so as to gain a foothold in the cigarette market increasingly fierce competition. The tobacco enterprises have extensive management, cost awareness, cost factors complex, cost compression potential. Therefore, in order to improve the tobacco manufacturing enterprise cost management problems, to establish a scientific and effective cost management system, to further control the consumption so as to improve the economic efficiency of enterprises is the focus of all tobacco manufacturing enterprises work at the same time, relevant research in the field of enterprise cost management is imminent. In this paper the author from the characteristics of tobacco the enterprise and the problems in the cost management, hope through referring the cost management experience and research theory, find The method of cost management for tobacco manufacturing enterprises. This paper adopts the method of case study, select the representative of the JS tobacco manufacturing company as the research object. Based on the current situation of cost management of JS company are analyzed, the use of cost management, the relevant theory of lean production, find and solve the practical problems of the cost in the management of the company. For the existing cost of raw materials and labor costs are high, the management is not in place and energy control problems, this paper from the organizational structure, the cost of raw materials, on-site operation and energy control four aspects put forward the corresponding improvement suggestions, and rational use of Six Sigma, 6S, Kanban, TnPM and other lean tools. Put forward a workable way to practice, to solve practical problems, and strive to improve the company's problems and establish perfect cost management system, improve the economic benefit and market competing companies Struggle.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.8;F406.72

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