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论文编号：	5765
作者编号：	2220110313
上传时间：	2013/12/4 13:25:24
中文题目：	基于对标管理的马鞍山烟草全面预算管理提升研究
英文题目：	Study on the promotion of Ma''anshan tobacco comprehensive budget management based on Benchmarking
指导老师：	王志红
中文关键字：	马鞍山烟草，全面预算管理，对标管理，提升方案
英文关键字：	MAS Tobacco，Total Budget Management，Benchmarking，Lifting Scheme
中文摘要：	烟草行业自2001年开展全面预算管理工作，开展至今已经十余年，从简单的业务全面预算到现在的全面预算，从简单的指标预测到完整的全面预算报表体系，全面预算管理在烟草行业取得了长足发展，也为多年来行业持续稳定发展发挥了重要作用。但是由于各个企业对于全面预算多少都存在一些认识上和实务操作上的盲区,理解和认识上面还存在片面性,实务操作上缺乏经验,对于全面预算管理的合理性和科学性方面还存在着一定的不足之处。国家局于2009年下发了《关于全面开展对标工作的意见》，在烟草行业正式导入对标管理，行业各级单位也纷纷开展这项工作。2010年，国家局在烟草行业 “十二五”规划中，将原料保障、品牌发展、市场营销、技术创新和基础管理这五个方面作为“卷烟上水平”总体规划的组成部分，在基础管理上水平的具体实施意见中，则将对标管理、贯标、创优以及全面预算管理四项工作开展作为基础管理的着力点。本文通过对全面预算管理和对标管理基本理论的学习研究，剖析了马鞍山烟草公司全面预算管理和对标管理的现状，通过指标分析和问卷调查等手段掌握目前企业全面预算管理提升过程中遇到的在目标设定、编制基础标准以及过程分析控制等方面问题，结合行业中期规划要求，提出将全面预算管理和对标管理结合的思路，重点从可行性分析和可操作性研究两个方面进行了两者结合点的查找，确定了两者在目标确定、指标分解、过程控制以及考核评价四个方面可以实现有效结合，最后提出了具体的方案措施，并结合行业财务信息化建设工作重点就信息系统构建进行思考。希望通过本文的研究整理并将研究成果应用到公司的日常全面预算管理中去，推动公司全面预算管理水平的提高，促进企业基础管理上水平的顺利实现。
英文摘要：	It has been more than 10 years since 2001 when the tobacco industry began to carry out budget management work. Budget management has experienced from simple business budget to the present total budget management, from simple index prediction to the transition of the complete system of budget report. Budget management has made considerable progress in the tobacco industry, and played an important role in keeping the industry developing sustainably and stably for many years. But because of various enterprises for total budget management have some understanding and practice on the blind area．For example, on account of the total budget management understanding and awareness of the above there are partial, lack of experience on practical operation, the reasonable and scientific aspects of the total budget management still exist some shortcomings. In 2009, the state tobacco monopoly administration issued a "about the opinion of benchmarking"．Tobacco companies at all levels to carry out the work．In 2010, the state tobacco monopoly administration made the "twelfth five-year" plan．The raw material protection, brand development, marketing, technology innovation and basic management, as a part of the overall planning．On the basic management level in the concrete implementation opinion, the benchmarking，implementing standard，creating excellence, and the total budget management will be the key points in basic management work. Firstly, this paper studies the basic theory of the total budget management and the benchmarking．Secondly , the article analyzes the present situation about the MAS tobacco company's total budget management and benchmarking．In this paper, through the index analysis and questionnaire survey, to master the current enterprise comprehensive budget management problems in the process of ascension．Such as goal setting, basic standards and the analysis of the process control, etc. Thirdly, the article combined industry medium-term planning requirements and put forward a way to combine the total budget management and the benchmarking．The article find a combining site from feasibility analysis and study．Fourthly, the article determines the combination of target determination, index decomposition, process control and evaluation. Finally, the article puts forward the specific solution measures．Thinking about information system building，which based on the emphasis of industry informatization　construction. Through the research of this article , I hope it can be applied to the daily total budget management of the company，drive the improvement of comprehensive total budget management level and promote the basic management level of the enterprise successfully.
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