烟叶成本控制中数据与单据分离的探索

Exploration on the theory and practice of data and documents separation in tobacco cost control

本文针对烟叶成本控制中数据与单据在时间、控制单元、控制部门等若干层面上的脱节问题,讨论了这种现象对成本控制的不利影响,并对其产生原因和导致的结果进行分析,在此基础上进行了理论对比研究,最后给出了以数据和单据分离传输为主的相应的对策建议。

This paper analyzes the data and documents in tobacco cost control on the problem,especially in the time of the control unit,control unit,etc..The article discusses the phenomenon on the cost control of adverse effects.It analyzes the causes and results.On this basis,the article studies the theory by using the comparative method.Finally,the article gives the countermeasure proposal.