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| 论文编号： | 5763 | |
| 作者编号： | 2220110322 | |
| 上传时间： | 2013/12/4 13:20:11 | |
| 中文题目： | 全面预算管理在烟草物流公司的应用研究 | |
| 英文题目： | Application research of comprehensive budget management in tobacco logistics company | |
| 指导老师： | 周晓苏 | |
| 中文关键字： | 全面预算;物流管理;管理模式 | |
| 英文关键字： | comprehensive budget;logistics management;management mode | |
| 中文摘要： | 摘 要 本文将全面预算管理理论与我国烟草物流企业的实际结合起来，依托全面预算管理为理论依据，以福州烟草物流公司为例，针对我国烟草物流企业的现状与存在问题，提出比较完整的烟草物流企业全面预算管理研究。结合具体案例与烟草物流企业的普遍特点，设计具有针对性和可操作性的全面预算管理体系实施方案，为我国各级烟草物流企业的全面预算管理及生产经营活动做出有益的探索，提出对烟草物流企业具有适用性的对策，为烟草物流企业进一步提高企业管理水平提供借鉴与建议。笔者认为，应借助以全面预算取代经营计划，通过全面预算实现战略规划的具体落实；借助全面预算的整合与凝聚功能，推动一体化进程，实现物流快速响应，优化财务管理，提高供应链整合管理水平；借助全面预算的绩效管理功能、对物流企业的业务经营实现控制与监督，确保经营目标得以实现等三种 方式，能够在某烟草物流企业中构建有效的全面预算管理制度，通过全面预算的编制与实施，有效整合企业资源，优化物流服务流程，推动定额成本控制，合理安排投资筹资，最终实现企业的效益提升，并为其他烟草物流企业带来借鉴作用。 关键词：全面预算 物流管理 管理模式 | |
| 英文摘要： | Abstract In this article, it will combine the theory of comprehensive budget management with the reality of Chinese tobacco logistics enterprise , rely on the comprehensive budget management as the theoretical basis, take one tobacco logistics enterprise as an example, put forward the comprehensive budget management research according to the current situation and existing problems of Chinese tobacco logistics enterprises .Thus, combine the general characteristics of logistics and some specific cases of the tobacco logistics enterprises, design the targeted and comprehensive budget management system in the operational implementation plan, make a useful exploration for the tobacco logistics enterprises of our country at all levels of the comprehensive budget management and production management, put forward the countermeasures, which are applicable for tobacco logistics enterprises, to further improve the management level of and provide more reference and suggestion for the tobacco logistics enterprises. In the author's opinion, by the comprehensive budget taking place of business plan ,through the implementation of strategic plan with comprehensive budget; using the coherence function of integration of overall budget ,promoting the integration process, realizing the logistics respond quickly, optimizing the financial management, improving the management level of supply chain integration; by the function of comprehensive budget management, to control and supervise the performance of logistics enterprise , to ensure the business goals can be achieved in three ways, to build a comprehensive budget management system effectively in a tobacco logistics enterprises, through the development and implementation of a comprehensive budget, to integrate effectively the resources of enterprise , to optimize the logistics service process, to promote the cost control, to achieve reasonable arrangements for investment financing, finally realize the higher efficiency of the enterprise , and set up a good example for the other tobacco logistics enterprises. Keywords: comprehensive budget， logistics management, management mode | |
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