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论文编号：	14596
作者编号：	2320213887
上传时间：	2024/6/3 16:38:24
中文题目：	YHM烟草公司全面预算管理研究
英文题目：	Research on comprehensive budget management in YHM Tobacco Company
指导老师：	程新生
中文关键字：	全面预算管理；烟草公司；优化研究；业财融合
英文关键字：	comprehensive budget management; tobacco company; optimization study;business and finance integration
中文摘要：	随着全球经济一体化的加深，国际大型烟草公司以及新型烟草制品对国内烟草公司的发展构成了双重冲击。国内控烟形势日益严峻，税收和利润的目标要求逐年提高，使得国内烟草公司的管理模式面临更高的挑战。为了强化企业管理、实现降本增效及达成利税目标，国内烟草公司已开始计划引入全面预算管理。然而在实践中，全面预算管理尚存在不少问题，主要体现在由财务部门主导推进，与业务部门的连接和互动较弱，难以有效进行考核与激励，管理效果并不理想。本文选取YHM烟草公司作为研究案例，针对其全面预算管理的问题及优化方案进行探究，旨在改善案例公司的全面预算管理效果，同时为国内烟草行业的稳定发展提供理论和实践支持。 本文立足于全面预算管理的基本概念、特征以及工作环节流程，结合信息不对称理论、战略管理理论、激励理论和企业生命周期理论，对YHM烟草公司的全面预算管理进行全方位研究。研究主要采用文献研究法和案例研究法，分析YHM烟草公司在全面预算管理中存在的问题，并提出相应的优化策略。 本文的研究对YHM烟草公司全面预算管理进行了深入的多维度分析，并基于发现的问题提出了具体的优化策略。这不仅使得该公司在全面预算管理方面的认识从业财融合的角度得到了进一步的延展和提升，也为YHM烟草公司加强全面预算管理能力及提升预算管控质量提供了实际指导，具有重要的理论和应用价值。
英文摘要：	With the development of global economic integration， large oversea tobacco companies and new types of tobacco products have had a dual impact on the development of domestic tobacco companies. The increasingly severe domestic tobacco control situation and the increasingly higher requirements on taxes and profits have also posed greater challenges to the management mode of domestic tobacco companies. To strengthen enterprise management， achieve cost reduction and efficiency enhancement and meet the targets on profits and taxes， domestic tobacco companies have planned to introduce and implement comprehensive budget management. However，such efforts are not yet perfect in practice. Issues such as reliance primarily on the financial department regarding responsibility and implementation， poor connection and interaction with the business department and difficulties in effective evaluation and incentives，have led to unsatisfactory management outcomes. In this paper，YHM Tobacco Company is selected as a study case to investigate the problem and improvement plan of comprehensive budget management， so as to improve its effects in the case company, and at the same time to provide theoretical and practical support for the stable development of the domestic tobacco industry. Based on the concept， characteristics and working processes of comprehensive budget management ， this paper combines the theories on information asymmetry， strategic management， motivation and enterprise life cycle to conduct an all-round research on the comprehensive budget management of YHM Tobacco Company. The study mainly adopts the literature research method and case study method to analyse the problems existing in YHM Tobacco Company's comprehensive budget management and propose corresponding optimization strategies. The research in this paper provides an in-depth multi-dimensional analysis of YHM Tobacco Company's total budget management and proposes specific optimization strategies based on the problems identified. It not only makes the company's understanding of comprehensive budget management in the perspective of industry-finance integration further extended and improved, but also provides practical guidance for YHM Tobacco Company to strengthen the ability of comprehensive budget management and improve the quality of budget control, which is of important theoretical and application value.
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