摘要
为实现烟农专业合作社降本增效,利用价值链分析理论,对其机耕专业化服务成本控制进行实证分析。结果表明,运用价值工程对服务成本进行分析,通过确定各成本构成的价值系数,得出燃料费为成本控制的重点对象及降低成本措施方案,经实证机耕服务总成本平均降低3.86%。本研究为降低烟农合作社机耕服务成本,增强服务能力,提高盈利水平提供了一种有效的方法。
In order to realize cost reduction and efficiency increase of tobacco farmers’ cooperatives,an empirical analysis on cost control of its specialized machine farming service was carried out using value chain analysis theory in this study.Using value engineering to analyze the service cost and through determining the value coefficient of each cost composition,it is concluded that the fuel cost is the key object of cost control.It was demonstrated that the total cost of machine farming service was reduced by 3.86% on average.This study provides an effective method for reducing the machine farming service cost,enhancing service capabilities and improving the profitability for tobacco farmers’ cooperatives.
作者
陈治锋
张敏
操张洪
陈鹏峰
彭孟祥
王建文
段美珍
钟越峰
邹新媛
李建勇
CHEN Zhifeng;ZHANG Min;CAO Zhanghong;CHEN Pengfeng;PENG Mengxiang;WANG Jianwen;DUAN Meizhen;ZHONG Yuefeng;ZOU Xinyuan;LI Jianyong(Changsha Municipal Tobacco Company,Changsha 410007,Hunan,China;Hunan Academy of Educational Sciences,Changsha 410005,Hunan,China;Sangzhi Branch of Zhangjiajie Municipal Tobacco Company,Sangzhi 427100,Hunan,China;Liuyang Branch of Changsha Municipal Tobacco Company,Liuyang 410300,Hunan,China)
出处
《中国烟草学报》
EI
CAS
CSCD
北大核心
2020年第2期107-112,共6页
Acta Tabacaria Sinica
基金
湖南省质量技术监督局2018年度第1批地方标准制修订项目“烟农合作社财务会计核算标准及应用指南”(项目合同编号:湘质监函〔2018〕61号-205)
长沙市烟草专卖局科技项目“浏阳烟后稻生态综合种养研究与应用”(项目合同编号:2018-2)。
关键词
价值链
烟草
烟农合作社
专业化服务
成本控制
value chain
tobacco
tobacco farmers’ cooperatives
professional service
cost control
