摘要
烟草作为一种特殊的消费品在我国国民经济中占有重要的地位,对促进国家经济、维护公共利益起到了一定的作用。但随着国内外形势的深刻变化,"政府规制"制约着中国烟草企业也使得原本快速发展的南宁烟草放缓了发展的脚步。在国家经济发展走向纵深的大背景下,在国家总局要求的精益管理、降本增效的号召下,南宁烟草利用标准化建设提升管理价值,对公司的全部耗费实行定额标准并运用变动成本原理分析出固定费用,对变动费用在考虑政府规制与通货膨胀因素下采用最小二乘法找出关键因素-销售收入,在此基础上建立预算定额标准预测模型,帮助公司进行精益管理,在面临带有明显地域特征的烟草市场和新品牌建设滞后问题中提升运行效率、降本增效。
As a special consumer product, tobacco occupies an important position in our national economy and plays a certain role in promoting national economy and safeguarding public interests. However, with the profound changes of domestic and international situation, "government regulation" restricts Chinese tobacco enterprises, and also slows down the pace of development of Nanning tobacco, which originally developed rapidly. Under the background of the deepening of national economic development, under the call of lean man-agement, cost reduction and efficiency enhancement required by the State Administration of Tobacco. Nanning tobacco uses standardization construction to enhance management value, carries on the quota standard manage-ment to the company’s total expenditure, uses the principle of variable cost to analyze the fixed cost, uses the least multiplication method to find out the key factor of the variable cost under the consideration of government regulation and inflation factor-sales revenue to establish the budget quota standard prediction model. Help the company to carry out lean management. In the face of tobacco market with obvious regional characteristics and lagging behind the construction of new brands, we should improve operational efficiency,reduce costs and increase efficiency.
作者
柏思萍
陈晓蓉
冯晓琰
瞿晓龙
BAI Si-ping;CHEN Xiao-rong;FENG Xiao-yan;QU Xiao-long(Guangxi University of Finance and Economics,530001,Nanning,Guangxi,China;Nanning Company of Guangxi Zhuang Autonomous Region Tobacco Company,530001,Nanning,Guangxi,China)
出处
《特区经济》
2019年第10期135-138,共4页
Special Zone Economy
关键词
政府规制
定额标准
变动成本法
government regulation
quota standards
variable costing
