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论文编号：	5767
作者编号：	2220110353
上传时间：	2013/12/4 13:53:35
中文题目：	C烟草工业企业目标成本管理研究
英文题目：	A Study on the Target Cost Management of C Tobacco Industrial Enterprise
指导老师：	王志红
中文关键字：	目标成本;目标成本管理;成本控制
英文关键字：	target cost;target cost management;cost control
中文摘要：	目前，C烟草工业企业由财务管理部负责成本管理，物资供应部、原料供应部负责原材料的供应管理。由于烟草行业的专卖体制，C烟草工业企业在卷烟产品的产销量、烟叶、专卖烟用材料以及市场选择方面都没有自主权，均受到国家专卖管理，加上该企业是品牌输入方，涉及关联方企业较多，卷烟耗用的原材料品种规格繁杂，每种材料对应的供应商也多，这些诸多因素使C企业成本核算比一般的制造业更加复杂、成本管理的问题也更突出，这一切制约了C企业的发展，影响了效益的提升。面对C企业发展的瓶颈，本文尝试着打破原有的管理模式，导入适合C烟草工业企业的目标成本管理模式，提升企业整体竞争力。本文通过实地调研，对C烟草工业企业的成本管理现状做了较为深入的分析，并结合目标成本管理理论，构建出C烟草工业企业的目标成本管理模式。本文首先介绍了烟草行业和卷烟生产特点，对C烟草工业企业成本管理的现状及存在的问题进行了分析；然后构建了目标成本管理体系，主要由目标成本制定、目标成本分解、目标成本实现、成本考评体系这四部分组成；随后结合烟草工业企业的实际情况，提出了该模式的保障措施；最后，是本文的结论部分。本文拓展和延伸了C烟草工业企业成本管理的研究范围，规范了成本管控行为，提升了成本精细化水平，同时也为其他烟草企业成本管理提供了一定的借鉴意义。
英文摘要：	At present, The Financial Management Department is responsible for the cost management, Material Supply Department and Raw Material Supply Department is in charge of the supply management of raw material in C Tobacco Industrial Enterprise. Due to tobacco monopoly system, C Tobacco Industrial Enterprise has no autonomy in production and sales of the cigarette products, tobacco, monopoly cigarette material and market choice, which are under the state monopoly management. In addition, this enterprise is the brand importer, which involves many related enterprises with multifarious varieties and specifications of raw material for cigarette consumption, numerous corresponding suppliers. These factors make that the C Enterprise is more complicated in cost accounting than that of the average manufacturing, and the cost management is more prominent, which have restricted the development of C Enterprise and affected the improvement of efficiency. Faced with the bottleneck of C Enterprise’s development, this paper tries to break the original management pattern, and import target cost management mode for C tobacco industrial enterprise to improve its overall competitiveness. Through field researches, a thorough analysis is made on the present situation of cost management for C Tobacco Industrial Enterprise. Combining with the target cost management theory, C Tobacco Industrial Enterprise’s target cost management mode is constructed. First, this paper introduces the characteristics of the tobacco industry and cigarette manufacturing, and makes an analysis on the present situation and the existing problems of cost management in C Tobacco Industrial Enterprise. Second, the target cost management system is built, mainly concludes four sections, namely, the target cost setting, the decomposition of target cost, the achievement of the target cost, cost evaluation system. Third, combining with the actual situation of the tobacco industry enterprises, it puts forward the safeguard measures of the mode; in the end, there is the conclusion part of this paper. This paper expands and extends the study scope of C Tobacco Industrial Enterprise cost management, standardizes the cost control behavior, enhances the level of fine management, as well as provides a certain reference for other tobacco enterprises on cost management.
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