發(fā)布時(shí)間：2018-01-02 01:18

  本文關(guān)鍵詞：JS煙草制造公司成本管理問題探討　出處：《江西財(cái)經(jīng)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本 成本管理 精益生產(chǎn) 煙草企業(yè)

【摘要】：中國(guó)煙草產(chǎn)業(yè)在中國(guó)國(guó)民經(jīng)濟(jì)中占有舉足輕重的地位,是中國(guó)經(jīng)濟(jì)的支柱型產(chǎn)業(yè)之一。近些年來,中國(guó)煙草企業(yè)發(fā)展迅猛,煙葉生產(chǎn)保持穩(wěn)定,卷煙結(jié)構(gòu)得到改善,企業(yè)利潤(rùn)快速提高,為加快地方的經(jīng)濟(jì)建設(shè)和確保國(guó)家的財(cái)政收入做出了很大的貢獻(xiàn)。根據(jù)國(guó)家統(tǒng)計(jì)局發(fā)布的2004至2014年統(tǒng)計(jì)數(shù)據(jù)顯示,在這十一年間,共生產(chǎn)了約為249980億支,且我國(guó)的卷煙生產(chǎn)總量逐年上升,至2014年,已增加了卷煙總量7353.92億支,增長(zhǎng)達(dá)到了39%。隨著行業(yè)的不斷發(fā)展,卷煙市場(chǎng)的競(jìng)爭(zhēng)也變得越來越激烈,企業(yè)必須提升自身的成本管理水平,重新規(guī)劃企業(yè)發(fā)展戰(zhàn)略,調(diào)整企業(yè)的成本控制措施,努力減少及控制企業(yè)的成本費(fèi)用及能耗,并進(jìn)一步加強(qiáng)企業(yè)的精細(xì)化管理,才能保證企業(yè)的穩(wěn)步成長(zhǎng)與可持續(xù)發(fā)展,這樣才能在競(jìng)爭(zhēng)愈發(fā)激烈的卷煙市場(chǎng)上立足。當(dāng)前煙草企業(yè)存在管理粗放、成本意識(shí)薄弱、成本影響因素復(fù)雜的問題,成本壓縮潛力巨大。因此,為了改善煙草制造企業(yè)成本管理方面存在的問題,因地制宜地建立一個(gè)科學(xué)有效的成本管理體系,進(jìn)一步控本降耗從而提高企業(yè)的經(jīng)濟(jì)效益是現(xiàn)在所有煙草制造企業(yè)工作的重心,同時(shí),對(duì)企業(yè)成本管理相關(guān)領(lǐng)域的研究也迫在眉睫。本文筆者從煙草企業(yè)的特點(diǎn)和其成本管理中存在的問題入手,希望通過借鑒國(guó)內(nèi)外成本管理實(shí)踐經(jīng)驗(yàn)與研究理論,找到適合煙草制造企業(yè)的成本管理方法。本文采取案例研究的方法,選取具有行業(yè)代表性的JS煙草制造公司為研究對(duì)象。在對(duì)JS公司成本管理現(xiàn)狀進(jìn)行分析的基礎(chǔ)上,運(yùn)用成本管理、精益生產(chǎn)等方面的相關(guān)理論,找出并解決其成本管理中存在的實(shí)際問題。對(duì)于公司存在的原料成本和人工成本偏高、現(xiàn)場(chǎng)管理不到位和能耗控制的問題,本文從原料成本、組織架構(gòu)、現(xiàn)場(chǎng)作業(yè)和能源控制四個(gè)方面提出相應(yīng)的改進(jìn)建議,并合理運(yùn)用六西格瑪、6S、看板管理、TnPM等精益工具,提出具有可操作性的思路用于實(shí)踐,解決實(shí)際問題,力求改進(jìn)公司的問題并建立完善的成本管理系統(tǒng),提高公司的經(jīng)濟(jì)效益與市場(chǎng)競(jìng)爭(zhēng)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.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.8;F406.72

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本文編號(hào)：1367051