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论文编号：	5781
作者编号：	2220110329
上传时间：	2013/12/4 16:12:01
中文题目：	烟草县局（营销部）预算管理研究--以Y县营销部为例
英文题目：	Research on Budget Management of Tobacco bureau (Marketing) in county-- Case in Y Tobacco Marketing
指导老师：	周晓苏
中文关键字：	烟草;预算管理;县营销部;费用预算
英文关键字：	tobacco;budget control;the marketing department in county;expense budget
中文摘要：	预算管理是一种有效的管理手段和内部控制工具，它可优化企业的资源配置，全方位地调动企业各个层面员工的积极性，是促使企业效益最大化的坚实基础。如何发挥预算在管理中的作用，提高企业的内部控制水平，实现企业效益最大化，是企业实施预算管理的基础和核心，也是预算管理首先需要解决的问题。烟草县（局）营销部是市（局）公司的下属的县级局（公司），烟草商业企业取消县级公司法人资格后，烟草县营销部主要负责县区卷烟营销和市场管理，为适应烟草行业内外部环境的变化，从2005年起，Y县营销部开始按照市局（公司）预算管理制度的规定推行预算管理，编制年度费用预算，并按月分解预算执行。但是，由于预算管理中的一系列问题，县营销部总体费用率仍然持续增长，县级营销部的运行效率也未明显提升，并没有达到预算管理的理论效能。因此，发现引发问题的深层原因,改进现行预算管理的不足,加强预算管理在内部管理中的作用,优化企业的资源配置，提高企业的运行效率，是本文研究的真正动机。本文首先对预算管理的理论演进及发展历程进行回顾，并介绍了与预算管理相关的一些理论依据；然后在前人研究成果的基础之上，以Y县营销部为例，结合县营销部主要以费用预算的特点，分析了县营销部预算管理的现状，并从预算的编制、执行控制、分析评价、考核过程中理清了预算管理中存在的主要问题，如预算编制方法不合理、定额标准不科学、控制过程趋于形式、预算分析指标单一、费用预算未与考核有效挂钩、内部审计部门参与度不高等；最后在现行预算管理的基础上，从预算组织、预算方法、预算指标、评价激励等几个方面提出改进建议，完善了Y县营销部预算管理的研究。希望本文的研究结果，对烟草商业企业县级营销部及其他同类企业提高预算管理水平具有参考价值，对提升县公司的活力，发挥预算在管理控制中的作用提供有益帮助。
英文摘要：	Budget management is a management method and the tool of internal control effective, it can optimize enterprise resource allocation, fully mobilize the enthusiasm of enterprise employees at all levels, is a solid foundation to promote enterprise benefit maximization. How to play the role of budget in management, improve the level of internal control of enterprises, maximize the efficiency of enterprises, enterprises are the basis and core of budget management, the budget management is the first problem to solve. Tobacco county (bureau) is the marketing department (bureau), a subsidiary of the County Bureau (company), tobacco commercial enterprise legal person qualification, cancel County after County, tobacco marketing department is mainly responsible for the County tobacco marketing and market management, to adapt to changes in the tobacco industry and external environment, from 2005 onwards, Y County Marketing Department began according to the city Bureau (company) to implement the budget management provisions of the budget management system, the preparation of annual budget and monthly budget execution, decomposition. However, due to a series of problems in budget management of marketing department, county overall cost rate continues to rise, the efficiency of the marketing department has not improved significantly, and did not reach the theory of performance budget management. Therefore, find deep causes problems, improve the current budget management, strengthen the budget management in the internal management, optimize the allocation of resources, improve the operation efficiency of enterprises, is the real motivation of this paper. This paper first reviews the theory of evolution and development process of budget management, and introduces some correlative theories and budget management; and then based on the results of previous studies, taking Y County Marketing Department as an example, combined with the county marketing department is mainly characterized by cost budget, analysis of the status of county of marketing department budget management, and from the budget preparation, execution and control, analysis and evaluation, the appraisal process to clear the main problems existing in the budget management, such as budgeting method is not reasonable, quota standard is not scientific, control process tends to form, budget analysis of single index, cost budget and effective assessment, not linked to the internal audit department participation is not high; finally, based on the current budget management, put forward the improvement suggestions from several budget, budget, budget evaluation method, incentives and other aspects of the study in Y County, perfect marketing department budget management. Hope that the results of this study, has the reference value to the tobacco business enterprise the marketing department and other similar enterprises to improve the budget management level, to promote the county company vitality, play a role in the control of budget management to provide useful help.
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