Research On XZ Factory’s Cost Control

With the increasing saturation of the tobacco market and the implementation of tobacco control regulations,the pressure on tobacco sales is also increasing.In order to ensure the growth of tax benefits of tobacco enterprises and timely industrial adjustment of tobacco industry,effective cost control is imperative.According to the traditional cost control theory,cost calculation is mainly aimed at the material consumption in the production process and the collection and distribution of various expenses.In this way,resources can only be allocated according to the unified mode even if the product batches or processes are different.This will not only lead to confusion of product cost information,but also lead to the failure of the cost control system.Cost calculation and control on the basis of activity is to integrate activity-based costing into standard cost theory.This method has changed the traditional accounting method of single focus on product cost,the operation as the final cost calculation object and basis.Cost accounting is carried out by measuring the workload of the activity,comparing the standard cost of the activity with the actual cost,and analyzing the cause of the cost difference.This paper analyzes the current situation of cost control in XZ tobacco enterprises,adopts the cost control theory method combining activity-based costing and standard cost,finds out the cost difference of each brand and specification cigarette in the production process through the collection of cost activities,and summarizes the existing problems in the current cost control work.Based on the establishment of activity-based standard cost,this paper selects the actual production data of XZ tobacco enterprises as an example to calculate the actual production cost,and makes a comparative analysis of the differences between the two,so as to find out the links with large differences and analyze the reasons for the differences.The final conclusion is as follows: the activity-based standard cost control system can help the XZ tobacco enterprises to find the links that appear problems in the production process and provide the direction for specific cost control activities.In addition,the establishment of standard cost needs to refer to a large number of historical data and make constant revisions.The key indicators of cost control need to be decomposed to an executable degree according to the different activities contained in each activity cost database.Provide effective data support for enterprise performance evaluation,and at the same time,from the perspective of changing the cost control thought in the management process and promoting the participation of all staff,to promote the continuous improvement of the cost control system of the XZ cigarette enterprises.This paper is divided into five parts.The first part is the introduction of the paper,which mainly introduces the background of the topic selection,and describes the purpose and significance of this study on cost control of tobacco enterprises.Then it introduces the research ideas,contents,objectives and methods of this paper,and points out the characteristics and contributions of this study.The second part introduces the concept of cost and expenditure,domestic and foreign research,and describes the comprehensive budget management theory,internal control theory,quota management theory of cost and expenditure control.The second part is the theoretical basis of this paper.In the third part,the operating characteristics and cost control characteristics of tobacco enterprises are introduced.The fourth part is mainly based on the current production and operation situation,introduces the problems faced by the current cost control of tobacco enterprises,and in view of the existing problems,puts forward measures and solutions.The fifth part is the case analysis of this paper.Taking XZ tobacco company as an example,the problems faced by the cost control of tobacco company are analyzed,and the improvement countermeasures are put forward.Finally,the conclusion of this paper is summarized.The research on cost control of tobacco enterprises in this paper can further improve the cost management level of enterprises,complete the optimal allocation of resources,and maximize the economic benefits of enterprises.At the same time,the research of this paper can also provide reference for the cost control of related enterprises.