Study On Production Cost Index Of Flue - Cured Tobacco

The tobacco leaf production is in the forefront of tobacco industry chain, whichis “the first workshop”of cigarette manufacturing. Accounting flue-cured tobaccoproduction process cost timely and accurately can reflect the production consumablesand operation results, and can seek cost reduction approaches, so as to improve andstrengthen the management effectively and promote the production. In January2010,the ministry of agriculture of the People’s Republic of China made the investigationreport system of agriculture products costs. But in recent years, with the change of theproduction way of modern tobacco, the change of the production organization form,and the change of the specialization degree, the tobacco production cost investigationsystem in the past has already not adapted.It needs to explore and establish a set offlue-cured tobacco production process cost accounting system, accounting method,accounting indicators and flue-cured tobacco production process cost indexcorresponding to the above changes,so as to reflect the cost of production mayscientifically and accurately and provide accurate information for flue-cured tobaccoproduction and management. All of these require us to study and discuss on theseissues deeply.Aiming at these problems, the thesis is guided by the foreign advanced costmanagement theories and drawing lessons from the world’s leading cost managementmeans and methods. It introduces index concept, builds tobacco growers’ flue-curedtobacco production cost index system, builds tobacco growers’ flue-cured tobaccoproduction cost model firstly. And it takes118flue-cured tobacco growers’ tobaccoproduction cost data of2011and2012in anshun city as an example, and applies theflue-cured tobacco production cost index model. The application of growers’flue-cured tobacco production cost index model can compare the cost of differentyears and help to find out the cause of the cost change, and also are convenient fortobacco commercial enterprise to make reasonable purchasing prices of tobacco leafand subsidy policy. It brings in sensitivity analysis concept and sets up growers’flue-cured tobacco production cost index sensitivity analysis model for the first time.And it applies the growers’ flue-cured tobacco production cost index sensitivityanalysis model to118flue-cured tobacco growers’ tobacco production cost data of2011and2012in anshun. Using the model can find out sensitive factors and prioritizethem, so as to determine the focus of controlling the flue-cured tobacco production cost. At last applicating the growers’ flue-cured tobacco production cost index toexplore the path of increasing income and reducting cost, and make targeted andoperationgal suggestions.It also must give consideration to the interests of tobaccogrowers, government and tobacco enterprises, in order to promote the stability of thetobacco leaf production, tobacco growers’ income continuously and the healthy andsustainable development of tobacco industry.Through drawing growers’flue-cured tobacco production cost index model,setting up growers’flue-cured tobacco production cost index sensitivity analysismodel, and applicating them, the thesis not only solves the above problems, but alsowidens the scope and field of the index and sensitivity analysis and provides referencefor other industries. At the same time they can help growers control the flue-curedtobacco production cost and guide the tobacco companies to make rational purchasingprices of tobacco leaf and subsidy policy, finally promote the tobacco industry’ssustainable development, enhance the competitiveness of our country’s tobaccoagriculture in the world.