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将管理会计与成本会计有机结合,将传统财务会计与专业物流企业会计融为一体,让烟草企业的财务管理迈上一个新的台阶。众所周知,烟草企业实行的是专卖专营制度,它既是烤烟原材料(生产)的供应者,又是卷烟产品的制造者;既是市场营销者,又是物流劳务提供者;既是原材料的供应商,又是生产厂家;既是中间代理商,又是物流服务商。
The combination of management accounting and cost accounting, the traditional financial accounting and professional logistics business accounting integration, so that tobacco companies to a new level of financial management. It is well-known that the tobacco industry implements the system of exclusive monopolies. It is both a supplier of raw tobacco (production) and a manufacturer of cigarette products. It is both a marketer and a logistics service provider. It is both a raw material supplier and Manufacturers; both the middle agent, but also logistics service providers.