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论文编号：	10097
作者编号：	2220140421
上传时间：	2018/6/8 14:53:56
中文题目：	HB卷烟厂费用预算管理问题研究
英文题目：	Study on the Management of Expense Budget of HB Cigarette Factory
指导老师：	李莉
中文关键字：	HB卷烟厂；预算管理；费用预算
英文关键字：	HB cigarette factory；Budget management；Cost budget
中文摘要：	当前，我国的烟草行业发展呈现出巨大的变化，主要表现为各烟草工业企业自身品牌的发展、市场份额的占领、企业规模的扩大等，随着各工业企业在卷烟品牌的不断竞争的加强，怎样提高企业的经济效益水平、打造企业独一无二的核心竞争力是烟草工业企业不得不面临的一个重要难题。HB卷烟厂作为河南中烟的一个下设成本中心之一，其费用预算管理水平的高低将对河南中烟预算目标的能否实现有着重大的影响。 本论文首先对费用预算管理理论进行了理论回顾，在对其他专家学者的研究基础上，从HB卷烟厂费用预算编制、执行与控制、差异分析与调整、考评等环节入手，指出该卷烟厂现存的问题，经过深入细致的分析，找出了现存问题的深层原因，诸如：预算基础数据准确性不高、编制方法单一、执行力不强、预算指标分解细化度不够、审批流程不规范、差异分析不深入、缺乏考评氛围、考评指标单一、考评结果不能与激励措施相连等问题。 本文从构建良好的内部文化环境、优化预算管理组织结构、完善定额标准和预算基础数据、灵活选择费用预算编制方法、加强制度约束、合理分解费用预算指标、规范各项费用支出、完善费用预算差异分析和反馈机制、构建费用预算考评指标体系等多个方面提出了改进的建议，以期提高HB卷烟厂费用预算管理水平。
英文摘要：	At present, the development of the tobacco industry in China presents a tremendous change. The main manifestations are the development of individual brands of tobacco industry companies, the occupation of market share, and the expansion of the scale of enterprises. With the continuous competition of cigarette brands in various industrial enterprises, How to improve the level of economic efficiency of enterprises and create a company's unique core competitiveness is an important problem that tobacco industry companies have to face. HB Cigarette Factory is one of the lower cost centers of Henan Zhongyan. The level of cost budget management will have a significant impact on the achievement of Henan's China Tobacco budget target. This thesis firstly reviews the theory of cost budget management. Based on the research of other experts and scholars, this paper starts with the compilation, implementation and control of HB cigarette factory expense budget, difference analysis and adjustment, and evaluation, and points out that the cigarette factory is still existing. The problems, after thorough and meticulous analysis, have identified underlying causes of existing problems, such as: the accuracy of the budgetary basic data is not high, the method of preparation is simple, the execution is not strong, the budget index breakdown is not enough, and the approval process is not standardized. Difference analysis is not thorough, there is a lack of evaluation atmosphere, single evaluation indicators, and assessment results cannot be linked to incentives. This article builds a good internal cultural environment, optimizes the budget management organizational structure, improves quota standards and budgetary basic data, flexibly selects cost budget preparation methods, strengthens institutional constraints, reasonably decomposes cost budget indicators, regulates various expense expenditures, and improves cost budget variances. The analysis and feedback mechanisms, the construction of cost budget evaluation index system and other aspects put forward suggestions for improvement in order to raise the level of budget management of HB cigarette factory.
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