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面对卷烟生产成本持续上涨的压力,卷烟工业企业如何进一步加强生产成本分析与控制是一个需要深入研究的课题。本文从探讨卷烟各项成本的不同分析方法入手,认为通过导入战略成本管理思想,开展卷烟价值链分析,找准成本控制点及对策,是进一步提升卷烟工业企业成本管理水平的有效手段。
Faced with the pressure of rising cigarette production costs, how to further enhance the production cost analysis and control of cigarette industrial enterprises is a subject that needs further study. Starting from the different analysis methods of various costs of cigarettes, this paper believes that it is an effective way to further improve the cost management of cigarette industry by introducing strategic cost management ideas, analyzing the value chains of cigarettes, identifying the cost control points and countermeasures.