New mode of cost management based on ERP system-- Take China Tobacco Company A as an example
Abstract
The report to the 20th National Congress of the Communist Party of China stressed that we should accelerate the
construction of a new development pattern and strive to promote high-quality development. A t the same time, the 14th Five-Year Plan of the
tobacco industry will “build a modern fi nancial management system” as one of the measures to promote effi cient governance and support
high-quality development, while cost control is an important part of the company’s high-quality development. Taking A China Tobacco
Company as an example, this paper aims to explore the use of standard management methods to strengthen cost control, actively promote
target cost management, refi ne cost quota standards, strengthen standard management, carry out multi-dimensional and multi-level cost
driver analysis, strengthen assessment and evaluation, and continue to promote cost reduction and effi ciency
construction of a new development pattern and strive to promote high-quality development. A t the same time, the 14th Five-Year Plan of the
tobacco industry will “build a modern fi nancial management system” as one of the measures to promote effi cient governance and support
high-quality development, while cost control is an important part of the company’s high-quality development. Taking A China Tobacco
Company as an example, this paper aims to explore the use of standard management methods to strengthen cost control, actively promote
target cost management, refi ne cost quota standards, strengthen standard management, carry out multi-dimensional and multi-level cost
driver analysis, strengthen assessment and evaluation, and continue to promote cost reduction and effi ciency
Keywords
tobacco enterprises; Cost control
Full Text:
PDFReferences
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DOI: http://dx.doi.org/10.18686/modern-management-forum.v7i12.11849
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