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  本文選題：烤煙 + 生產(chǎn)成本�。� 參考：《貴州財經(jīng)大學(xué)》2014年碩士論文

【摘要】：煙葉生產(chǎn)處于煙草產(chǎn)業(yè)鏈的最前端，是卷煙生產(chǎn)的“第一車間”，及時、準確地核算烤煙生產(chǎn)全過程成本，才能反映生產(chǎn)消耗和經(jīng)營成果，尋求降低成本途徑的方法，從而有效的改善和加強經(jīng)營管理，促進增產(chǎn)增收。2010年1月，中華人民共和國農(nóng)業(yè)部制定了農(nóng)產(chǎn)品成本調(diào)查報表制度。但近幾年來，隨著現(xiàn)代煙草生產(chǎn)方式的改變，生產(chǎn)組織形式的變化，專業(yè)化程度的提高，過去的烤煙生產(chǎn)成本調(diào)查體系已與此不相適應(yīng)，亟需探索、建立一套與上述變化相適應(yīng)的烤煙生產(chǎn)全過程的成本核算體系、核算方式、核算指標并編制烤煙生產(chǎn)全過程的成本指數(shù)，以科學(xué)、準確地反映煙農(nóng)的生產(chǎn)成本，為烤煙生產(chǎn)和管理決策提供準確的信息。所有這些，都要求我們對這一問題進行深入研究和探討。 本文針對這個問題，以國外先進的成本管理理論為指導(dǎo)，借鑒世界領(lǐng)先的成本管理手段和方法，首次引入指數(shù)概念，構(gòu)建煙農(nóng)烤煙生產(chǎn)成本指數(shù)體系，建立煙農(nóng)烤煙生產(chǎn)成本指數(shù)模型；并以安順市一區(qū)五縣118戶烤煙生產(chǎn)農(nóng)戶2011年（基期）和2012年（報告期）的烤煙生產(chǎn)成本數(shù)據(jù)為例，對煙農(nóng)烤煙生產(chǎn)成本指數(shù)模型進行應(yīng)用，煙農(nóng)烤煙生產(chǎn)成本指數(shù)模型的應(yīng)用，有利于比較不同年份的種煙成本，幫助煙農(nóng)找出成本變化的原因，方便煙草商業(yè)企業(yè)制定合理的煙葉收購價格和補貼政策；首次引用敏感性分析概念，建立煙農(nóng)烤煙生產(chǎn)成本指數(shù)敏感性分析模型，并運用這個模型對安順市一區(qū)五縣118戶煙農(nóng)的烤煙生產(chǎn)成本指數(shù)進行敏感性分析，對煙農(nóng)烤煙生產(chǎn)成本指數(shù)進行敏感性分析，可以找出影響煙農(nóng)烤煙生產(chǎn)成本指數(shù)的敏感性因素，對敏感性因素進行排序，從而確定烤煙生產(chǎn)成本控制的重點；最后對煙農(nóng)烤煙生產(chǎn)成本指數(shù)進行應(yīng)用，探索減工降本增收的路徑，提出有針對性、可操作性的政策建議，力爭兼顧煙農(nóng)、政府以及煙草企業(yè)三方的利益，以期促進煙葉的穩(wěn)定生產(chǎn)、煙農(nóng)的不斷增收及整個煙草行業(yè)的健康、可持續(xù)發(fā)展。 通過煙農(nóng)烤煙生產(chǎn)成本指數(shù)的編制、煙農(nóng)烤煙生產(chǎn)成本指數(shù)敏感性分析以及對烤煙生產(chǎn)成本指數(shù)的應(yīng)用，不僅解決了以上問題，還拓寬了指數(shù)和敏感性分析法研究和應(yīng)用的范圍和領(lǐng)域，，對其他行業(yè)指數(shù)的編制及敏感性分析法的應(yīng)用也起到了借鑒作用；同時還能幫助煙農(nóng)控制烤煙生產(chǎn)成本和指導(dǎo)煙草公司制定合理的煙葉收購價格和補貼政策，最終促進煙草行業(yè)的穩(wěn)定、可持續(xù)發(fā)展，增強我國煙草農(nóng)業(yè)在世界上的競爭力。
[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.
【學(xué)位授予單位】：貴州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F326.12;F302.6

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相關(guān)期刊論文 前1條

1 趙文婭;;關(guān)于消費者價格指數(shù)(CPI)偏差的思考[J];價值工程;2013年32期

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