| The tobacco industry is one of our country’s important manufacturing industries, holding an important position in the national economy. In recent years, with the strong support of national policy, the tobacco commercial enterprise develops rapidly. Tobacco leaf production maintains stably. Cigarette structure increases greatly. Key brand improves fast. All of these have made great contribution to promoting the local economic construction and ensuring the national fiscal revenue. However, the profit growth of tobacco commercial enterprise is based on cigarette sales growth and cigarette structure improvement, covering the rapid growth of cost. With the continuous improvement and development of China’s economic market system, as well as the approaching end of the protection period after China’s accession to the WTO, the system of tobacco commercial enterprise commercial enterprise is questioned and challenged, potential competitive pressure faced by the tobacco commercial enterprise is also growing. With the development of the market, the cigarette market is saturated and the structure of the cigarette ascension space is becoming smaller. In order to achieve the goal of tax profit in such an environment and remain invincible in international competition, companies must start from the control of costs and expenses, as soon as possible to clarify ideas, change concepts, develop practical cost control measures to reduce the cost of the tobacco commercial enterprise and investment, and strengthen management. Only by doing so, can we gain a foothold in the market and ensure the commercial enterprise reform and sustainable development.The author is an employee of tobacco company, with several years’experience of comprehensive budget management. Based on the in-depth investigation and understanding of the tobacco companies, the writer comprehensively uses the theories of internal control and budget management, finding that the tobacco commercial enterprise cost control has got some achievements, but there are still many deficiencies. Mainly in the following areas:1. The cost management consciousness of leadership and staff is poor; management concept is weak; understanding is insufficient;2. The overall quality of staff is poor. Team construction needs to be strengthened;3. The cost control mechanism is not perfect, lacking implementation of the system;4. Assessment indicators and methods are too simple and the evaluation system is not perfect. To solve these problems, the author consults a large amount of data, and studies tobacco companies in other cities, putting forward the improving methods as follows:1.Uniform cost management idea, improve the cost management consciousness;2. Strengthen the talent introduction and training, strengthen team construction;3. Comprehensively standardize business processes control, establish cost management system;4. Strictly adhere to the norms, improve the cost appraisal system.When this paper was written, the writer took DZ Tobacco Company as an example to study the problem of cost control and finds the following problems: The cost control awareness is not strong, cost budget compilation and execution level are not high, internal control system is not perfect, cost is rapidly growing, the inspection form is single, the rewards and punishment system are not complete. In order to solve these problems, the writer put forward the corresponding improvement measures. Meanwhile, he discussed the cost quota management of seedling link and acquisition link, hoping to play a role in the management of other companies. At the end of the paper, based on the research of the tobacco enterprise cost control, he concluded that the cost control is an inevitable choice of tobacco enterprise. Only by carrying out the cost control, tobacco companies can develop more stably and healthily. |
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