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论文编号：	5719
作者编号：	2220110358
上传时间：	2013/12/3 14:58:43
中文题目：	我国烟草工业企业标杆成本管理应用研究——以ZH中烟工业公司为例
英文题目：	Study on the application of cost benchmarkingof China tobacco industrial enterprise-- ZH tobacco company as an example
指导老师：	陆宇建
中文关键字：	标杆成本管理，烟草工业，精细化指标体系
英文关键字：	Cost of Benchmarking management，The tobacco industry，Refined indicator system
中文摘要：	标杆管理最早起源于20世纪70年代末美国企业学习日本企业的运动中，由施乐公司首创，是20世纪最受企业青睐的三大战略管理方法之一。标杆管理是一种博采众长的管理思路；是一种比学赶超的管理手段；是一种P-D-C-A的管理循环；是一种追求卓越的管理思想；是一种永不满足的管理文化；一种锐意进取的精神状态。中国是烟草生产大国，也是烟草消费大国，但中国不是烟草强国，在国际市场的影响力非常有限。加入WTO以后，我国烟草企业正面临着与日俱增的国际社会的压力。众所周知，烟草行业未来的发展趋势是大技术、大品牌、大工业、大商业、大烟叶、跨国收购。我国烟草企业无论是在技术水平、品牌效应、市场布局和内部管理水平等各个方面都和世界知名的烟草公司有着明显的差距。全球的市场竞争和品牌综合实力的竞争使我国烟草企业受到了严峻的挑战。国家烟草局（简称“国家局”）近年来不断出台行业改革政策，为了挖掘行业内部的潜力，2009年国家局将标杆管理引入了烟草行业，旨在通过发现、改进、强化各工业公司的薄弱环节，迅速提升行业的整体综合管理水平，以应对未来更激烈的市场挑战。本文首先从回顾战略成本理论、标杆管理理论和标杆成本研究的现状入手，结合当前ZH中烟工业公司的标杆成本管理现状，通过资料分析、生产流程调研、深度访谈和研讨等方式对ZH中烟工业公司标杆管理工作进行综合诊断，并与国家局颁布的标杆与创优指标和标杆企业进行比对，在此基础上，设计出以标杆成本管理为核心的精细化指标体系，然后通过案例研究对优化后的指标体系进行验证。本研究的目的不仅仅是为企业优化指标体系，更为实现“烟叶防过热、卷烟上水平、利税保增长”的工作目标，开展以成本费用和效率为主的标杆管理，建立起标杆指标、创建指标与绩效指标三合一的指标体系，指引烟草工业企业综合竞争力的提升。
英文摘要：	Originated in the movement, in which the US companies learned from Japanese companies launched in the late 1970s, benchmarking, pioneered by the Xerox Corporation, is one of the three most popular strategic business management methods of 20th century. Benchmarking is an eclectic management idea, a than catching management tool, a kind of P-D-C-A management cycle, a pursuit of excellence in management thinking, an insatiable management culture and is also a kind of enterprising spirit. China is a large country of producing and consuming in tobacco, but it is not powerful and its influence in international market is limited. After joining the WTO, China`s tobacco industry is facing the increasing international pressure. As we all know, the trend of future development of tobacco industry is big technology, big brands, big industry, big business and big tobacco, cross-border acquisitions. Speak of the technical level, brand effect, the market layout, internal management level and other aspects of China`s tobacco industry has clear gaps compared with the world`s famous tobacco companies. The competition of global market and comprehensive strength in brand brings severe challenges to our tobacco industry. In recent years, National Tobacco Board( referred to as “National Bureau”) has been introducing the reform policies on this industry, so as to tap the potential of it. In 2009, National Bureau introduced benchmarking into tobacco industry to rapidly improve comprehensive management level, through discovering, improving and strengthening the waek links in every industrial company. In this way, they can handle intense challenges from markets in the future. Firstly from a review of strategic cost theory, benchmarking management theory, cost benchmarking research status quo, combined with the current ZH tobacco industry`s benchmark for cost management status, through data analysis, production processes research, interviews and seminars on benchmarking work of the ZH Tobacco Industry Company, compared with the national bureau issued benchmarking, business excellence indicators and benchmarking companies, this passage designed to benchmark cost management as the core of refinement index system, and then through the case, they can study the optimized indicator system for verification. The purpose of this thesus is not only just for enterprises to optimize index system, but also to achieve a more “anti-overheating tobacco, cigarettes on the level of profits growth”, to carry out the standard management based on cost and efficiency, to establish benchmarking indicators, targets and performance indicators creating a three-index system to guide the tobacco industry enhancing the comprehensive competitiveness of enterprises.
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