Costing In The Cigarette Business Equipment Maintenance Study

Cost as an important aspect of management, must continue to reform to meet the management of change. The operating cost is the emergence and development of outstanding performance of this reform, opening up a new realm of cost accounting. Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization. Cigarette manufacturing industry as a big profit and tax of our country, the current periodic maintenance of equipment-based system can not meet the needs of reliability and cost management, maintenance strategy in the development of a reasonable value of the lack of the necessary indicators. Maintenance management in the tobacco industry introduction to operation cost, the cost of access to multi-dimensional data.This article first introduces the theory of costing based on the analysis focused on the mechanism of the operating cost, that "products consume activities and activities consume resources", the basic idea. Then introduced the tobacco industry, equipment maintenance and operating cost management and the relationship, and to tobacco Lingling Cigarette Factory as an example of cost management status and problems, come to Costing in tobacco equipment maintenance management is necessary. Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting. Finally, Lingling Cigarette Factory as an example, the operating cost data for application of the results, draw conclusions and main experiences in general.