浅谈烟草商业企业成本管理与控制

Talking about the cost management and control of tobacco commercial enterprises

本文通过对烟草商业企业成本管理与控制的案例分析,总结了相关的研究发现。在成本分类方面,烟草商业企业的成本可分为直接成本和间接成本,以及变动成本和固定成本。成本计量方法包括作业成本法、过程成本法和标准成本法。成本控制方法包括预算控制、标准成本控制、变动成本控制和管理会计与成本控制。烟草商业企业可以根据自身情况选择适合的成本分类、计量和控制方法来提高成本管理效益。此外,烟草商业企业还可以通过优化成本结构、加强对核心成本项的管理和实施精益管理来进一步优化成本管理。然而,成本计量方法的选择准确性、成本控制方法的综合应用和环境因素对成本管理的影响仍需进一步研究和探讨。

This paper summarizes the relevant research findings through a case study of cost management and control of tobacco commercial enterprises.In terms of cost classification,the costs of tobacco commercial enterprises can be divided into direct and indirect costs,as well as variable costs and fixed costs.Cost measurement methods include activity costing,process costing,and standard costing.Cost control methods include budget control,standard cost control,variable cost control,and management accounting and cost control.Tobacco commercial enterprises can choose appropriate cost classification,measurement and control methods according to their own conditions to improve cost management efficiency.In addition,tobacco commercial enterprises can further optimize cost management by optimizing the cost structure,strengthening the management of core cost items and implementing lean management.However,the accuracy of the selection of cost measurement methods,the comprehensive application of cost control methods and the influence of environmental factors on cost management still need to be further studied and discussed.