Yunnan Flue-cured Tobacco Production Cost Study

Because the tobacco industry is a whole body of planting, process and sales, it must be a high investment and high profit industry. In order to improve the economic outcome, we must enhance the cost management, set a specific target, make a cost plan, control the cost strictly, and increase the extra income. All the measures we take are to fulfill the purpose of tobacco industry' s improvement and prolong the tobacco factory' s life. This paper analyzed and evaluated the relations between flue-cured tobacco planting and farmers living on the base of the census figures of 2400 farm households' production and operation in 40 counties in Yunnan and the census figures of 1200 farm households' flue-cured tobacco production in 20 counties in 2003 in Yunnan, this paper also researched the factors influenced the income of flue-cured tobacco, and researched the relations between the investment and efficiency of the flue-cured tobacco planting. Analysing yunnan flue--cured tobacco production costs constitute and changing. Based on the direction of foreign cost management theory and our own enterprise' s character, we imported the advanced cost management method and chose a suitable method of, cost management. For the cause of higher costs, analysing the stabilization of yunnan flue--cured planting. Advancing the pathway of decreasing flue--cured tobacco production costs.