Hunan People's Hospital Medical Insurance Fund Management Of Linkage

In 2006,the 24th National People's Congress has past<The farmer's professional cooperative law>(Chong-f??[2006]no.1).In 2007,the first tobacco farmer's cooperation was establish under the guidance of the Hubei Province Shiyan city tobacco business.Although the tobacco farmer's cooperation promoted the tobacco production's transformation from traditional singular-unit scattered planting to the modern tobacco agricultural,yet the tobacco production management is changing from the double subjects control mode towards the triple subjects mode,the tobacco farmer's cooperation has built??service transmit bridge between the tobacco commercial enterprise and tobacco farmers,these also brought in new challenges for the tobacco production cost management.The tobacco business under the tobacco farmer's cooperation will break the original singular enterprise production cost management's character for the tobacco production cost management.The subject of studying the tobacco production chain centre“production cost management”,may provide workable programs for the production cost management of tobacco business multi-agent.First of all,the article has defined the tobacco production cost management's range and main part after systematically review the system evolution and operational situation of the rural cooperation and tobacco farmer's cooperation,on the basis of compositely review the cost management and production cost management's relevant documents;secondly,the article employed game theory,supply chain theory and cost driver theory as guidance,analyzed the theory's impacts on the goal,progress and behavior control of tobacco business production cost management;and then,introduced the evolution of the tobacco business production cost management,under the collaborates of tobacco growers and tobacco business promoted by tobacco farmer's professional cooperation,the supernal current situation of the tobacco production cost,and analyzed the reason of high tobacco production cost from three angles of the responsible subjective,non-value-added operation control,and cost behavior analysis;in turn,the article sorted out the goal of tobacco production cost management from three aspects of tobacco technology,progress,and standards,proceeded goal decomposition and project design to the production cost centre of three links as tobacco production planting,materials supplies for tobacco,and roasting,in order to reach the cost control for each tobacco production's operational link;at the then,the article suggested the Zhuzhou Tobaccoleaf production cost management's supporting measures with the three aspects of credit evaluation system establishment,establish the high-effective incentive mechanism of the tobacco production cost reduction,realize the informationize for tobacco production links.Article's innovation spots are lying in the suggestion of tobacco production cost meticulous management,and suggested the perfections on cost meticulous management from three aspects as technology,progress and standard,also suggested that in order to complete the meticulous management goals,requires emphatically conduct sorting out and program design from three links as tobacco production planting,material supply for tobacco and roasting,to achieve cost control on each production link operation of tobacco.