Research and Application of Cost-Profit Control Model of Cooperative Production of Cigarette Brands Based on Panel Data

Abstract

Cooperative production is an important measure to promote the strategy of "big brand, big market and big enterprise". At present, cooperative production is facing challenges such as unstable scale and low concentration. Under the background of intensified contradiction between market demand of national superior brands and planned resources, cost control has become a realistic choice for cooperative production enterprises to improve their efficiency. Based on the panel data of cooperative units in nine input areas, including the income per box, the proportion coefficient of value-added tax payment, the period cost per box and the cost, profit and tax-free sales income of cooperative brands, this study constructs direct and mediating effect models, and introduces three costs per box and consumption cost per box. In order to explore the influence of each variable on the profit of cooperative brand. The results show that the tax-exclusive sales revenue and cigarette period expenses of cooperative brands have a direct effect on their profits.The sales revenue per carton has a mediating effect on the tax-exclusive sales revenue and cigarette period expenses of cooperative brands, and the proportion coefficient of value-added tax payment also has a mediating effect after introducing control variables. Through the regional heterogeneity analysis of the random effects model, it is found that there are significant differences in the cooperative brand profits of the nine regional input cooperative units. This study further constructs a cost-profit control model based on panel data, analyzes the factors affecting the profits of cooperative brands and their internal relations, and establishes a cost-profit control model of cooperative cigarette brands, aiming at providing an auxiliary decision-making means for the balance between product pricing, cost control and profit realization, so as to promote the "cost reduction and efficiency enhancement" of cooperative cigarette products.