烟农烤烟生产成本指数研究

发布时间：2018-04-13 03:24

本文选题：烤烟 + 生产成本　；参考：《贵州财经大学》2014年硕士论文

【摘要】：烟叶生产处于烟草产业链的最前端，是卷烟生产的“第一车间”，及时、准确地核算烤烟生产全过程成本，才能反映生产消耗和经营成果，寻求降低成本途径的方法，从而有效的改善和加强经营管理，促进增产增收。2010年1月，中华人民共和国农业部制定了农产品成本调查报表制度。但近几年来，随着现代烟草生产方式的改变，生产组织形式的变化，专业化程度的提高，过去的烤烟生产成本调查体系已与此不相适应，亟需探索、建立一套与上述变化相适应的烤烟生产全过程的成本核算体系、核算方式、核算指标并编制烤烟生产全过程的成本指数，以科学、准确地反映烟农的生产成本，为烤烟生产和管理决策提供准确的信息。所有这些，都要求我们对这一问题进行深入研究和探讨。本文针对这个问题，以国外先进的成本管理理论为指导，借鉴世界领先的成本管理手段和方法，首次引入指数概念，构建烟农烤烟生产成本指数体系，建立烟农烤烟生产成本指数模型；并以安顺市一区五县118户烤烟生产农户2011年（基期）和2012年（报告期）的烤烟生产成本数据为例，对烟农烤烟生产成本指数模型进行应用，烟农烤烟生产成本指数模型的应用，有利于比较不同年份的种烟成本，帮助烟农找出成本变化的原因，方便烟草商业企业制定合理的烟叶收购价格和补贴政策；首次引用敏感性分析概念，建立烟农烤烟生产成本指数敏感性分析模型，并运用这个模型对安顺市一区五县118户烟农的烤烟生产成本指数进行敏感性分析，对烟农烤烟生产成本指数进行敏感性分析，可以找出影响烟农烤烟生产成本指数的敏感性因素，对敏感性因素进行排序，从而确定烤烟生产成本控制的重点；最后对烟农烤烟生产成本指数进行应用，探索减工降本增收的路径，提出有针对性、可操作性的政策建议，力争兼顾烟农、政府以及烟草企业三方的利益，以期促进烟叶的稳定生产、烟农的不断增收及整个烟草行业的健康、可持续发展。通过烟农烤烟生产成本指数的编制、烟农烤烟生产成本指数敏感性分析以及对烤烟生产成本指数的应用，不仅解决了以上问题，还拓宽了指数和敏感性分析法研究和应用的范围和领域，，对其他行业指数的编制及敏感性分析法的应用也起到了借鉴作用；同时还能帮助烟农控制烤烟生产成本和指导烟草公司制定合理的烟叶收购价格和补贴政策，最终促进烟草行业的稳定、可持续发展，增强我国烟草农业在世界上的竞争力。
[Abstract]:The tobacco leaf production is in the front end of the tobacco industry chain, and is the "first workshop" of cigarette production. Only by calculating the whole process cost of flue-cured tobacco production in time and accurately, can the production consumption and management results be reflected, and the way to reduce the cost can be found.In January 2010, the Ministry of Agriculture of the people's Republic of China formulated the agricultural product cost investigation report system.However, in recent years, with the change of modern tobacco production mode, the change of production organization and the improvement of specialization, the past investigation system of flue-cured tobacco production cost has been out of step with this, so it is urgent to explore.A set of cost accounting system, accounting method, accounting index and cost index of the whole process of flue-cured tobacco production were established to reflect the production cost of tobacco farmers scientifically and accurately.Provide accurate information for flue-cured tobacco production and management decision.All these require us to study and discuss this problem in depth.In order to solve this problem, based on the advanced cost management theory of foreign countries, and drawing lessons from the world's leading cost management methods, the index concept was introduced for the first time to construct the tobacco production cost index system for tobacco farmers.The cost index model of tobacco production for tobacco farmers was established, and the cost index model was applied to 118 tobacco farmers in 2011 (base period) and 2012 (reporting period) in Anshun city.The application of tobacco farmers' production cost index model is helpful to compare the cost of tobacco planting in different years, to help tobacco farmers find out the reasons for the change of cost, and to facilitate tobacco commercial enterprises to formulate reasonable purchase price and subsidy policy of tobacco leaves.Based on the concept of sensitivity analysis for the first time, the sensitivity analysis model of tobacco production cost index for tobacco farmers was established, and the sensitivity analysis of 118 tobacco farmers in one district and five counties of Anshun City was carried out by using this model.The sensitivity analysis of tobacco production cost index of tobacco farmers can find out the sensitive factors that affect the tobacco production cost index, order the sensitive factors, so as to determine the key points of the cost control of flue-cured tobacco production.Finally, the paper applies the tobacco production cost index to tobacco farmers, explores the ways to reduce the production cost and increase the income, puts forward targeted and operable policy recommendations, and tries to take into account the interests of tobacco farmers, governments and tobacco enterprises.The aim is to promote the stable production of tobacco leaf, the increasing income of tobacco farmers and the healthy and sustainable development of the whole tobacco industry.Through the compilation of tobacco production cost index, sensitivity analysis of tobacco production cost index and application of flue-cured tobacco production cost index, the above problems were not only solved.It also broadens the scope and field of research and application of index and sensitivity analysis, and also plays a reference role in the compilation of index and the application of sensitivity analysis in other industries.At the same time, it can help tobacco farmers to control the production cost of flue-cured tobacco and guide tobacco companies to formulate reasonable tobacco purchase price and subsidy policies, finally promote the stability and sustainable development of tobacco industry, and enhance the competitiveness of our tobacco agriculture in the world.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.12;F302.6

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