单箱耗烟叶的四种统计口径分析对比

Comparison of four statistical calibers on the tobacco consumption per carton containing 50000 cigarettes

为提升卷烟原料消耗成本管控的系统性和精准性,本文在“单箱耗烟叶”指标成本分析算法基础上,引入“卷烟规格”、“产量占比”两个因子,从而在成本、对标、综合、可比方向上构建了单箱耗烟叶指标的四种统计口径模型。使用该模型便于开展多维分析和综合影响度分析,可为卷烟企业降本增效提供参考。

In order to improve the systematicness and precision of the cost control of cigarette raw material consumption,this paper introduces the two factors of"cigarette specification"and"production ratio"based on the cost analysis algorithm of"tobacco consumption per carton containing 50,000 cigarettes"index.Therefore,four statistical caliber models of tobacco consumption per carton are constructed from the perspective of cost,benchmarking,synthesis and comparability.Using this model is convenient for multi-dimensional analysis and comprehensive impact analysis,which can provide a reference for cigarette companies to reduce costs and increase efficiency.