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论文编号：	9108
作者编号：	2220140399
上传时间：	2017/6/7 8:54:21
中文题目：	L卷烟制造公司定额管理研究
英文题目：	Research on the quota management of L cigarette manufacturing company
指导老师：	王全喜
中文关键字：	L卷烟制造;烟草行业;定额管理;定额标准;定额编制
英文关键字：	L cigarette manufacturing company; quota management; quota standard; quota establishment; standard evaluation
中文摘要：	定额管理是提升管理质量，挖掘企业潜力，促进企业可持续发展的重要手段。随着卷烟行业改革的深入，卷烟行业的企业市场化经营趋势越来越高。但由于烟草的种植、生产加工、销售，都受国家严格的专卖体制管控，在面对市场总量稳定，产销结构和售价相对固定的前提下，企业之间的竞争主要是向内挖掘潜力，即提升企业自身的管理水平，成为卷烟行业每个企业的当务之急。在卷烟制造企业的生产经营中，精益管理已经成为行业趋势。正是因为生产和销售环节的计划性强，定额管理往往是财务管理和生产成本的预算控制的重要组成部分。如何将定额管理制度在企业生产经营预算控制过程中的广泛实施，成为卷烟制造企业管理上水平的难点和瓶颈。在卷烟制造业企业推行合理、精确度高的定额管理制度，既可以有效降低原材料成本，节约生产成本、制造费用、劳务成本，以及其他期间费用，还可以通过制定标准定额，来更科学严谨的实现绩效考核，从而调动经营管理者和员工的积极性，最终实现企业经营效益的提升。而且由于同行业企业之间的可比性强，卷烟制造企业可以从定额管理中的单位定额标准找到与标杆企业间的具体差距，从而判断企业的经营管理水平在行业所处位置。因此，研究定额管理在卷烟制造企业生产全过程中的应用，具有非常一定的现实意义和重要的应用价值。本篇论文以L卷烟制造公司为例，通过对卷烟制造企业的内部机构设置、预算管理水平、定额管理制度建设的现状分析入手，找出了定额管理在企业中应用存在的问题：应用范围窄、对定额的基础工作关注不足、对定额是否统一存在分歧、颠倒“定”与“额”的主次关系、对“定”与“额”的误解等等；然后分析问题存在的原因；进而提出了如何完善定额管理体系建设，具体包括：定额管理的工作基础、定额的产生的依据、不同的定额标准各自的特点、定额在实际管理中应用的步骤和循环，归纳和总结定额管理实施后的评价与考核中应注意哪些问题。通过分析研究，其结论有助于定额管理在卷烟制造企业生产管理过程中实施的科学性、合理性和准确性，提升企业的精益管理水平。
英文摘要：	Quota management is an important means to improve the quality of management, tap the potential of enterprises and promote the sustainable development of enterprises. With the deepening of the reform of the cigarette industry, the trend of the market management of the cigarette industry is getting higher and higher. But due to tobacco planting, production and processing and sales, are subject to strict national monopoly control system, in the face of the total market sales and price stability, the premise structure is relatively fixed, the business competition between individuals only inward potential, which enhance the management level of enterprises, has become a pressing matter of the moment of cigarette industry enterprise. In the production and operation of cigarette manufacturing enterprises, lean management has become the industry trend. It is precisely because of the production and sale of a strong planning, quota management is often an important part of financial management and production cost budget control. How to implement the quota management system in the process of production and operation budget control is a bottleneck and difficulty in the management level of cigarette manufacturers. In the cigarette manufacturing enterprises to implement a reasonable, high accuracy of the quota management system, not only can effectively reduce the cost of raw materials, production costs, manufacturing costs, labor costs, and other costs. Can also be developed through the standard quota, to achieve more scientific and rigorous performance appraisal, thereby mobilizing the enthusiasm of workers, and ultimately to enhance the results of business operations. But because between enterprises in the same industry comparability, cigarette manufacturing enterprises can find the specific gap between enterprises and benchmark from the quota management in the unit quota standard, so as to clear the position of the management level of enterprises in the industry by. Therefore, it is of great practical significance to study the application of quota management in cigarette manufacturing enterprises. This paper takes the L cigarette manufacturing company as an example, through the status quo of internal mechanism of cigarette manufacturing enterprises, set up the budget management level, quota standard construction, find out the quota standards exist in the enterprise application problems: narrow application scope, the quota based insufficient attention on work quota whether differences exist, "unified" and "," the relationship between primary and secondary, to "set" and "volume" misunderstanding and so on. Analysis to find the root of the problem, and then how to improve the fixed standard system, including: quota management work basis, quota generation is scientific and reasonable, the quota standard of their own characteristics, in the actual application of quota management procedures and circulation; should pay attention to what issues summary evaluation after the implementation of the quota management and assessment in summary and detailed analysis, and. Through the demonstration, it improves the scientific, reasonable and accuracy of the quota management in the production management of cigarette manufacturing enterprises, and promotes the level of lean management.
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