Research On Cost Control Improvement Of CS Cigarette Factory

In recent years,due to the economic development environment,consumption idea change and control performance,the influence of such factors as the tobacco industry has increased speed down,business inventories,narrow space structure,demand inflection point approximation and so on a series of problems.Each cigarette industry enterprise must adjust the enterprise development strategy appropriately,so that the enterprise can stand out in the competitive market.Because cigarette product homogeneity,the cigarette industrial enterprise the competition between the main focus on cost control,cost of decision for the enterprise and brand are competitive in the market.Cigarette industrial enterprise wants to achieve the goal of taxes andprofits growth,cigar ette on the level,you must start from the cost control,as soon as possible,combing the cost management of the waste,efforts to reduce the cost of the cigarette industrial enterprise cost,enhance the level of fine management and can effectively cope wi th the new norm,obtain the competitive advantage of enterprise development,ensure enterprise’s sustainable development.In this paper,on the basis of cost control theory,combined with the basic methods of cost control,according to ask questions,analyze and solve problems logical train of thought,on the basis of the theory of value chain,lean production and quota management,CS cigarette factories carried on the thorough analysis.Unlike other manufacturing enterprises,CS cigarette factories,a large cigarette factory,no development,purchasing and sales links,so the cost is divided into three large pieces of CS cigarette factories,production cost,manufacturing cost and period cost.Found in this paper,by comparing the CS cigarette factories in the utilization rate of raw and auxiliary materials,production equipment production efficiency,cost budget quota standards and the flaws of the evaluation index and evaluation method,etc,combined with the actual situation of the tobacco industry,put forward how to improve the utilization rate of raw materials,improve the equipment input and output control decision-making mechanism,establishing the quota management and improve the mechanism of the cost evaluation index and assessment of concrete measures,and on how to guarantee the effective implementation of the suggested measures,put forward the corresponding countermeasure,expect to effectively control the cost of changsha cigarette factories,promote the competitiveness of the enterprise and brand market.