A Study On Cost Control Approach Of Tobacco Industry Enterprises From The Perspective Of Lean Management

In recent years,the scale growth of tobacco industry is approaching an inflection point,and tobacco industry enterprises are seeking for transformation to stabilize their market share.Against the background of fierce competition in the tobacco industry,the State Tobacco Monopoly Administration has vigorously promoted lean management in the tobacco industry since 2013,striving to achieve cost reduction and efficiency increase through lean improvement activities in the whole industry.In this paper,the focus of the tobacco industry to implement lean management as a breakthrough point to explore more rich tobacco enterprises cost control approaches.Y she is very famous as the tobacco industry and the size of the cigarette manufacturing factory,the cost control activities has a long history and many indicators belong to the leading position in the industry,it is in part of the cost control is worth extending to the tobacco industry,there are also some is not yet mature way to still need to be perfect,so this article choose Y cigarette factories as case analysis,hope can for the tobacco industrial enterprise cost control path optimization Suggestions.The first part focuses on the background and significance of this paper,the literature review on lean management,cost control and lean cost control at home and abroad and the technical route of the research.The second part focuses on the concept of lean management and lean cost control theory.The third part introduces the current situation of tobacco industry cost control in China,and analyzes it deeply,pointing out the conventional ways and shortcomings of tobacco industry cost control.The fourth part,taking Y cigarette factory as a case,introduces how Y cigarette factory carries out cost control in four links,namely material procurement,product production,cost and expense,and asset management,and analyzes the basic framework of cost control of Y cigarette factory,the results achieved in cost control and the areas to be improved.The fifth part,on the basis of summarizing Y cigarette factory cost control approach,puts forward the countermeasures of perfecting tobacco industry enterprise;First of all,the enterprise must set reasonable cost control objectives.Second,it must choose reasonable cost control links.Finally,to strengthen the level of financial management of enterprise equipment,find the method to improve the lean cost control and create a good cost control atmosphere of the enterprise,all-round promotion enterprise cost control ability.The sixth part summarizes the contents of the above research,and points out the shortcomings of this paper.Based on the content of this paper and the case of Y cigarette factory,it puts forward the direction of future research on the cost control of tobacco industry enterprises.Closely around the lean management perspective,this paper detailed the cases of enterprise production and management process,to explore some cases found no past,feasible cost control way,found the case enterprise existing deficiency,for formulating tobacco industry cost control measures and cost control direction of mining has certain reference significance.