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论文编号：	5819
作者编号：	2220110310
上传时间：	2013/12/5 8:37:25
中文题目：	朝阳烟草基于全面预算管理的成本控制体系构建
英文题目：	Chaoyang Tobacco Company Construction of Cost Control System Based on the Comprehensive Budget Management
指导老师：	刘志远
中文关键字：	朝阳烟草，全面预算，成本控制体系
英文关键字：	ChaoYang tobacco companies, comprehensive budget, cost control system
中文摘要：	伴随国际竞争、社会责任、市场资源约束、可持续发展等诸多挑战，企业已逐渐认识到数量化扩张无以为继，要以科学发展观为指导，通过内涵挖潜式增长来增强企业自身竞争力。烟草行业属于国家专卖管理行业，烟草企业所处的国内外环境发生了巨大变化，烟草的垄断地位受到进一步威胁，烟草企业将面临更加激烈的市场竞争和发展带来的挑战，如何挖掘烟草专卖体制掩盖下的一系列成本问题，不断加强精细化管理，降低成本费用，提高经济效益，确保烟草行业持续稳定协调发展，已成为当前阶段需探讨的重要课题。成本控制和全面预算管理是现代企业财务管理的两项重要内容，成本控制的好坏，直接关系到企业利润水平的高低，是增强企业竞争力，实现企业价值最大化的重要途径，全面预算管理是一套行之有效的贯彻企业经营战略的企业综合管理工具，将事前预测、事中控制和事后分析相结合，实现对业务全过程、全方位的控制，能把企业的诸多关键问题融合于一个体系之中，它的广泛应用为成本控制问题研究提供了重塑空间，将成本控制与全面预算管理相结合已成为企业实现战略目标，打造成本核心竞争力的重要手段。本文在研究全面预算管理及成本控制理论基础上，对当前烟草企业成本控制现状进行解剖，并以朝阳烟草为案例，以朝阳烟草现状为基础，探讨朝阳烟草基于全面预算管理如何与成本控制融合，设计了 “一套定额标准、三阶段控制流程、多方位管控机制”并与全面预算管理 “点、线、面”结合的成本控制体系。“点”结合通过建立一套预算定额标准体系，将预算项目与成本项目相结合。“线”结合是指成本控制流程，与全面预算管理共同贯穿于企业经营的各个环节之中，实现三个阶段控制及不断的循环反复。“面”结合是成本控制与全面预算管理形成一种协同机制，对企业各个环节，各个时点实现多方位管控。体系构建主要阐述各个模块具备哪些功能，从而明确体系应该做些什么。此项研究是适应新时期战略任务所作的探索，对合理配置企业资源，解决现阶段预算与成本问题、成本与效益问题和实现十二五战略目标，有一定现实意义。
英文摘要：	With international competition, social responsibility, resource constraints, the sustainable development challenges, such as enterprises have gradually realized the quantitative expansion die, guided by the scientific concept of development, through the connotation of the salt type growth to enhance their own competitiveness. Tobacco industry belongs to the state monopoly management industry, tobacco industry, great changes have taken place in the domestic and foreign environment, tobacco monopoly threatened further, tobacco enterprises will face more fierce market competition and the development of the challenge of how to excavate tobacco monopoly system under the cover of a series of cost, continuously strengthen the fine management, reduce costs, improve economic efficiency, to ensure continuous stable and coordinated development of the tobacco industry, has become one of the important subjects to discuss the current stage. Cost control and the comprehensive budget management is the two important content of modern enterprise financial management, cost control is good or bad, directly related to the level of corporate profits, is to enhance enterprise competitiveness, realize the important way of enterprise value maximization, the implementation of comprehensive budget management is an effective management strategy of enterprise integrated management tools that will advance forecasting beforehand, controlling and afterwards analysis, realize the whole business process and comprehensive control, can be the key problems of enterprise integration in a system, it is widely used for the study of the cost control problems of provided reshape the space, the cost control and combination of comprehensive budget management has become the enterprise to realize strategic target, cost of building the core competitiveness of the important means. Based on the research on the basis of a comprehensive budget management and cost control theory, the anatomy of the present condition of the tobacco enterprise cost control, and with the examples of chaoyang tobacco based on the present situation of chaoyang tobacco, chaoyang tobacco based on how the comprehensive budget management and cost control, design of the "one set of quota standards, three phase control process and directional control mechanism" and with the comprehensive budget management "point, line, face" combined with the cost control system. "Dot" combined by establishing a system of budget quota standards, combining project budget project and cost. "Line" refers to the cost control process, with the comprehensive budget management through every link of enterprise management, the implementation of three stages control and continuously cycles. "Surface" is cost control and comprehensive budget management to form a cooperative mechanism, to the enterprise each link, each point to realize the comprehensive control. Mainly elaborated system building modules have what function, thus clear system what to do. The research is to adapt to the strategic task of the exploration in the new period, the rational allocation of corporate resources, solve the problem of current budget and cost, cost and efficiency problem and realizing five-year strategic goal, has a certain practical significance.
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