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论文编号：	10948
作者编号：	2220140388
上传时间：	2019/6/13 22:09:08
中文题目：	T烟草公司全面预算管理研究
英文题目：	Research on overall budget management of T Tobacco
指导老师：	黄福广
中文关键字：	T烟草公司；全面预算管理；信息化
英文关键字：	T tobacco company; overall budget management; informatization
中文摘要：	全面预算管理是以企业战略目标为核心，集计划、协调、控制、评价和激励于一体，贯穿企业整个供、产、销环节，涉及人、财、物各个方面的现代化企业管理理念和手段。随着经济形势的发展，全面预算管理面临新的问题，因此需要不断地进行优化和完善，从而适应新的经济形式。 烟草行业受其国企性质和垄断地位等自身因素的影响，从烟草的种植、卷烟的生产到批发、销售都受到国家严格的专卖体制管控。尤其是商业企业，在面对统一的购进价、批发价、毛利率和相对稳定的销售群体、销售结构的情况下，提升企业自身的管理水平，是每个烟草企业的当务之急。全面预算管理作为企业管理的有效工具之一，在烟草行业得到了全力推广并初见成效。但是，全面预算管理在烟草行业的运用过程中仍存在很多不足，例如预算编制粗糙、预算控制力度低、预算考核不到位、预算分析流于形式和配套信息化落后等问题。企业在执行全面预算管理过程中，应该结合企业自身情况，发现问题、分析问题、解决问题，进一步优化企业的全面预算管理，通过精益化管理实现降本增效，向管理要效益。 本文以T烟草公司为例，通过对预算编制的方法和流程、预算的执行和控制、预算的调整、分析以及预算的评价和考核对T烟草公司的全面预算管理现状进行了梳理，同时对其2018年的预算的编制和执行进行了深入分析，发现T烟草公司的全面预算管理在预算编制和审核环节、执行和控制环节以及考核环节存在的问题及问题产生的原因。结合全面预算管理相关理论基础，对T烟草公司全面预算管理进行了优化和完善，具体措施主要包括：夯实全面预算管理编制基础、加强全面预算管理执行与控制、完善全面预算管理考核体系、优化全面预算管理配套措施。通过分析研究，其结论有助于烟草行业全面预算管理的提升，同时对其向大数据下的数据共享和信息化融合发展提供了良好的借鉴。
英文摘要：	Overall budget management is based on the strategic goals of the enterprise, integrating planning, coordination, control, evaluation and incentives. It runs through the entire supply, production and sales links of the enterprise, and involves all aspects of people, finances and materials of modern enterprise management concepts and means. With the development of the economic situation, overall budget management faces new problems, so it needs to be continuously optimized and improved to adapt to the new economic new style. The tobacco industry is affected by its own characteristics such as the nature and monopoly status of state-owned enterprises. From the cultivation of tobacco, the production of cigarettes to wholesale and sales, it is controlled by the state's strict monopoly system. Especially for commercial enterprises, in the face of unified purchase price, wholesale price, gross profit margin, relatively stable sales group and sales structure, it is imperative for each tobacco company to improve the management of the enterprise itself. As one of the effective tools for enterprise management, overall budget management has been fully promoted and achieved initial success in the tobacco industry. However, there are still many shortcomings in the application of overall budget management in the tobacco industry, such as rough budget preparation, low budget control, inadequate budget assessment, and lack of effective budget analysis and lack of supporting informatization. In the process of implementing overall budget management, it is necessary to find problems, analyze problems, solve problems and further optimize the overall budget management of enterprises in light of their own conditions, in order to achieve cost reduction and efficiency improvement through lean management. Taking the T tobacco company as an example, this paper analyzes the current budget management status of tobacco companies through the methods and processes of budget preparation, budget execution and control, budget adjustment, analysis and budget evaluation and assessment. An in-depth analysis of the preparation and implementation of the 2018 budget shows that there are problems and causes in the preparation, review, implementation, control and assessment of the budget. Based on the analysis of the causes of the problems and the related theoretical basis of overall budget management, the overall budget management of T tobacco company was optimized and improved. The specific measures include: consolidating the preparation of overall budget management, strengthening the implementation and control of overall budget management, improving the overall budget management incentive system, optimizing the supporting measures of overall budget management. To sum up, the in-depth analysis and optimization measures contribute to the improvement of the overall budget management of the tobacco industry, and at the same time provide a good reference for the data sharing and information integration under the big data.
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