卷烟材料成本在整个卷烟成本中所占比重较大,是卷烟生产企业比较关注的的问题。近几年来,伴随着卷烟生产企业及卷烟配套材料生产企业的发展,卷烟材料采购及供应呈现以下特点:①卷烟材料逐渐高档化,卷烟配套材料成本升高;②小烟厂“关、停、并、转”后,现有卷烟生产企业生产规模 Cigarette material costs account for a large proportion of the total cost of cigarettes, cigarette manufacturers are more concerned about the issue. In recent years, along with the development of cigarette manufacturing enterprises and supporting materials manufacturers, the procurement and supply of cigarette materials have the following characteristics: (1) the materials of cigarettes are becoming more and more expensive; the cost of supporting materials for cigarettes is rising; (2) And, turn ", the existing scale of cigarette production enterprises