Research On The Cost Control Problems In The Tobacco Commercial Enterprises

With the development of economic globalization, the requirements of enterprises’scale and management are continue to be improved. As one of the powerful large central enterprises in China, in order to remain invincible, China Tobacco must further strengthen its fine management, comprehensive budget management and scientific control. In order to improve the economic efficiency of the enterprises, optimize the management result of the enterprise, we can improve the level of rational allocation of resources, ask for institutionalized various expenses and standardized management. Therefore, only the establishment of a cost controlled system of scientific, reasonable, perfect and consistent with the actual business can ensure the effective implementation of comprehensive budget management.As an employee in China Tobacco, I summed up some features of tobacco commercial enterprises in business management and cost control. During the study, I comprehensively use the theory of comprehensive budget management, cost control, internal control and authorization control. Then I summed up the problems of tobacco commercial enterprises in cost control from three aspects of cognition, technology and management. The problems are cost control idea did not get sufficient attention, therefore the budget level is not high; scientific evaluation system and incentive measures to constraint are lack; correlation functions of supervision and coordination function didn’t play sufficiently. Aiming at these problems, I read a lot of literature data, and did a comparative analysis of the provinces or the city tobacco company. And then I proposed improvement measures:one is to strengthen training to improve the overall quality so that they can make the budget theory and control practice in conjunction better; on the other hand is to perfect budget making, make cost control to be premised; to improve the evaluation system, the rewards and punishment and compensation system for further integration, to supervise and incentive effect. Besides, we should also fully established industry in line with the actual situation of the internal control system, make the cost control system play well.At last, I chose X Tobacco Company as a case. I found out its problems in cost control. Then I gave some advice base on the study below.