Perfection Of The Tobacco Industry Enterprise Cost Control

After the reform and opening up of China ushered in the era of corporate economic globalization, external competition faced by Chinese enterprises are becoming increasingly complex and intense. Science and technology updates faster, use of information technology has penetrated into every aspect of production, so that enterprises in the daily production cost structure of their products are more complex than in the past. Consumer demand for products is also to individual needs change from past usage requirements, which requires companies to change the past, large quantities of a single species production models, with small quantities of many varieties of production. So the cost of corporate control to keep pace with the times, the use of scientific and reasonable way to reduce costs and improve the competitiveness of enterprises.Traditional cost control system gradually reveal its inherent drawbacks, can not meet the huge changes in the external environment. Due to the huge changes in the external environment, traditional cost control methods revealed many shortcomings and the resulting operating cost method. Costing overcome the shortcomings of traditional cost accounting methods, namely uneven distribution of indirect costs. Activity-Based Costing to overcome the traditional cost method to the uneven distribution of indirect costs of the state. By decomposition of the production process for the job, the allocation of resources consumed by the job, and then assign the job to the product cost. But many businesses operating cost method in the process, but there are many imperfections, such as job division is not reasonable; cost control standard single, static effect is not obvious result of cost control; the implementation of the concept of cost control is not complete, Staff insufficient emphasis on cost control. Based on this, through the analysis of the current situation in Bengbu Cigarette Factory cost control, and find out the job application method some shortcomings in the process of cost control exists, and propose specific improvement program in order to achieve the purpose of improving cost control. Text of this article consists of three parts: First, the basic theory and research status of cost control will be explained. Secondly, through the analysis of Bengbu Cigarette Factory cost control situation, find out the use of activity-based costing for cost control achieved some success and the need to improve deficiencies in. Finally, Bengbu Cigarette Factory cost control problems put forward some suggestions for improvement, in order to supplement and improve its cost control, and expect to bring some reference to the same industry enterprises.Innovation of this paper is to introduce double cost control standards, the activity-based costing and double cost control standards combined with built prior activity-based costing, during, and after the control system, and from a people-oriented management perspective presented to cost control dynamically idea of continuous improvement, improve cost control. Purpose of the study is to further improve the company’s cost control system in order to promote economic efficiency of enterprises.