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论文编号：	6485
作者编号：	2220110348
上传时间：	2014/6/11 16:09:49
中文题目：	Y公司转换烟叶收购模式对成本及收益的影响研究
英文题目：	Leaf tobacco purchasing mode conversion effects on the cost and benefit of Y company
指导老师：	王全喜
中文关键字：	烟草行业;收购模式;成本及收益;Y公司
英文关键字：	tobacco industry;acquisition mode;the cost and benefit;company Y
中文摘要：	随着我国现代烟草行业建设的逐步推进，信息化、简洁化、精练化已经成为烟草行业改革的必要趋势，传统的烟叶生产、收购、调拨等环节已经不再适应现代烟草农业的发展，国家烟草专卖局提出“卷烟上水平”的同时对原料品质的保障提出了更高的要求，即“原料保障上水平”，对烟叶生产经营管理的要求也越来越高。烟叶生产、收购、调拨经营涉及面广、环节多、流程长，属于烟草商业企业管理上的薄弱环节，各个关卡把握不好，容易造成当年烟叶的亏损。在烟叶生产、收购、调拨三个环节中，烟叶收购环节矛盾点最多，牵涉范围最广，是直接影响企业收入、成本费用及利润的关键因素。如何有效的从财务管理方面控制这三个因素是本文的中心思想。本文从Y公司实际情况出发，运用比较分析法的管理理念，探讨在预检制把烟收购模式下，收购调拨经营环节应如何优化创新，如何给企业降本增效，并提出预检制散烟收购模式，取消中心库二次验级挑选整理的模式。旨在通过进一步优化烟叶收购经营工作流程、收购方式保障烟叶品质，减少中间流通环节，提高收入，降低成本。通过对预检制把烟收购模式与预检制散烟收购模式的收入、成本、损耗、期间费用四个方面的对比，从财务管理方面查找各自的优缺点，用实际数据分析两种模式的利弊，通过财务效益指标论证转换烟叶收购模式在Y公司实施的可行性。此研究的意义在于给我国烟草行业精简收购流程，降本增效，全面推行预检制散烟收购模式具有现实的指导意义。
英文摘要：	With continuous development of modern tobacco agriculture construction, Informatization,simplicity and refinement has become the trend of the tobacco industry in need of reform. Traditional tobacco production, acquisition, transfer and other procedures are no longer adapted to the modern tobacco agriculture development. The State Tobacco Monopoly Bureau raised the slogan of "cigarettes to be improved", in the meanwhile, required for more strict demands on the high quality of raw materials, that is "raw material security to be enhanced". It leads to increasing requirements on tobacco production and its management. Involving wide range and long process, the tobacco production, acquisition, transfer and operations are weaknesses during tobacco business enterprise management, and easily to cause a loss if any procedure is not controlled properly. Tobacco acquisition is the most critical factor of affecting enterprise income, cost and profit as it involved contradictory points among production, acquisition and transfer procedures. This thesis is mainly to tell how to effectively control enterprises income, cost and profit. By using management philosophy of comparative analysis, this thesis based on Y company actual situation, attempt to find out a solution of innovation and increase profit for enterprises under the circumstance of “preview system-tobacco acquisition mode”, moreover, it mentioned the mode of “preview system-scatter tobacco acquisition mode”, cancelling general store of repeated inspect and select. Aiming at further optimizing work procedure, acquisition terms, in order to assure tobacco quality, reduce unnecessary intermediate links as well as increase income finally. To the aspect of financial benefit, this thesis is tells pros and cons of both “preview system-tobacco acquisition mode” and “preview system-scatter tobacco acquisition mode, based on actual dates analysis through comparing income, cost, loss and period charge of both modes and finally prove the feasibility of “conversion mode of tobacco acquisition” in Y company.
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