Study On The Construction Cost Management System In Guizhou Tobacco Redrying

Tobacco is a monopoly industry which is protected by national policies. Although the benefit is good in recent years, how to improve the core competitiveness through cost management has become a top priority in the tobacco industry. Guizhou is the tobacco producing provinces, current tobacco redrying cost management and achieved some success, but also want to clearly recognize that by natural environment, social and economic development, leaf redrying weak infrastructure and other factors, Guizhou Province tobacco redrying sales revenue and expense rate is still high, cost control task is still very arduous. Therefore, it is an important problem to establish a set of standard cost management system to improve the competitiveness of enterprises, and it is an important problem to be solved in Guizhou province.The based on standard cost management theory, from Guizhou tobacco redrying status of cost management of, in view of the enterprise actual study on the Guizhou redried standard cost management system of construction, development of Guizhou tobacco redrying standard production cost formulation and period expense quota formulation, based on the proposed strengthening of Guizhou tobacco redrying standard cost management countermeasures and suggestions. The main conclusions are as follows.(1) Investigation and analysis of the Guizhou tobacco redrying cost management present situation, from the produce cost mainly operating procedures, costs and the composition of this sort effect of Guizhou tobacco redrying company costs of the main factors. Research shows that the work link of the whole process of the business can be divided into selection of the link of raw tobacco, storage areas, tobacco, redried processing process, the finished product warehousing, purchasing and management function link five links. In the cost of the project, the staff salaries, fuel and power, depreciation, labor costs, repair costs, etc., has become the main factors affecting the cost of Guizhou tobacco enterprises. Therefore, the enterprise should be to the point of the above factors, the key to identify the problem, formulate corresponding standard cost management system, fanning out from point to area, full implementation of the cost management and control.(2) To tobacco redrying production chain based, to production and operation cost base of the categories, with redrying enterprise characteristics to determine the tobacco redrying labor quota, tobacco redrying quota of material consumption, tobacco redrying Jixietaiban three large quota of quota, Guizhou tobacco ye Fukao standard cost management system is established, formulated the Guizhou Tobacco Redrying Co., Ltd. standard production cost, period expense quota.(3) In a standard promote norms, to further promote the enterprise standardization, fine management as the goal, put forward to strengthen the Guizhou tobacco redrying standard cost management countermeasures and suggestions, including the perfect cost control system, standardize the behavior of business management personnel, fully implement the real cost control responsibility three aspects.