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| 论文编号： | 5779 | |
| 作者编号： | 2220110314 | |
| 上传时间： | 2013/12/4 15:54:37 | |
| 中文题目： | 全面预算管理在蚌埠市烟草公司的应用研究 | |
| 英文题目： | An Application Research on the Comprehensive Budget Management in the tobacco commercial enterprise in Bengbu | |
| 指导老师： | 齐岳 | |
| 中文关键字： | 全面预算管理，应用，改进 | |
| 英文关键字： | Comprehensive Budget Management，application，improvement | |
| 中文摘要： | 全面预算管理是市场经济下的计划管理，囿于烟草制品的特殊性，目前国家对烟草行业的管控模式更趋向于社会主义市场经济环境下的计划经济管理。面对当前烟草控制、完善体制、构建和谐、国际竞争等内外部压力，作为市场经营主体和专卖执法双重主体的蚌埠市烟草公司，如何进一步构建“责权清晰、编制科学、执行有力、控制有效、考核严格”的全面预算管理模式，实现全面预算管理工作的制度化、规范化、科学化，关系到企业管理的成败与行业经济效益的优劣。本文以蚌埠市烟草公司为研究对象，客观分析了全面预算管理实践中存在的主要问题和成因，从组织体系、指标体系、标准定额体系、考评体系和执行控制体系等五个方面进行了探索研究，提出改进措施，搭建一套符合企业实际的全面预算管控体系。 | |
| 英文摘要： | Comprehensive budget management is under the market economy of the project management. Owing to the particularity of tobacco products, the control pattern of the government for tobacco industry is more tend to the planned economy management in socialist market economy environment. Facing the internal and external pressure, such as tobacco control, perfecting the system, constructing the harmonious, international competition etc., Chinese tobacco municipal commercial enterprise, as the market management and monopoly law enforcement main body, how to further build a comprehensive budget management mode which is " rights and obligations clear, scientific establishment, effective control, strict inspection" Realizing the institutionalization, standardization, scientific of the comprehensive budget management, is related to the success of the enterprise management and the economic efficiency. Taking the tobacco commercial enterprise in Bengbu City, This paper objectively analysis the main problems and causes in the enterprise comprehensive budget management practice. It also explores further improvement and optimization of enterprise comprehensive budget management, which is from the "five system" of the specific method and path (budget organization system, budget index system, standard quota system, budget control system and budget evaluation system) to Put forward the improvement measures and structure a management and monitoring system which corresponds to the needs of the enterprise. | |
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