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论文编号：	5849
作者编号：	2220110370
上传时间：	2013/12/5 13:40:00
中文题目：	LN市烟草公司预算管理研究
英文题目：	Research on Budget Management of LN city Tobacco Company
指导老师：	周晓苏
中文关键字：	预算管理,烟草,预算项目体系
英文关键字：	budget management,tobacco industry,budget project system
中文摘要：	烟草行业作为我国的支柱产业之一，面临着国内外控烟浪潮高涨、国际烟草竞争日益逼近的严峻挑战。为应对挑战，提升核心竞争力，烟草行业进行了一系列体制机制改革并将预算管理引入所属各个企业。LN公司是烟草商业企业，作为营销主体，如何通过预算管理不断提高企业绩效成为迫切的问题。预算管理理论产生于19世纪末的美国，其理论和实践经过不断的发展和完善，产生了零基预算、作业预算等先进的现代预算编制方法，并逐渐作为一个行之有效的管理模式被国内外企业普遍认可和使用。预算管理将组织的战略目标及其资源配置以预算的方式加以量化，并使之得以实现，能够明显地提高企业的绩效。本文通过查阅文献资料，对预算管理的理论基础进行分析探讨，结合烟草企业由于长期处于国家烟草专卖政策的保护之下，而形成的管理基础工作相对薄弱、缺乏统一的长远规划、工作前瞻性不够等特点，以地市级烟草商业企业LN公司为研究对象，分析评价预算管理现状，就如何促进烟草商业企业预算管理体系的有效运转等问题提出自己的想法，对公司现有的预算管理体系进行完善。笔者认为，LN公司目前预算管理体系存在预算管理目标与公司战略目标脱节、预算管理基础工作尚不完善、预算编制科学性有待提高、预算执行交互式动态反馈不足、预算分析低效等影响预算管理体系有效运转的关键问题，而制定战略性的预算管理目标、完善预算定额标准、完善预算项目体系、建立预算项目体系数据采集应用平台等是具有现实意义的改进措施。
英文摘要：	The tobacco industry as one of pillar industries of our country, facing the rising wave of tobacco control at home and abroad, and the international tobacco competition looming challenge. To cope with the challenges and enhance core competitiveness, the tobacco industry implemented reform program in a series of institutional reform and the enterprise to the introduction of the budget management. LN company is tobacco commercial enterprise, as the main marketing, how to pass a budget management to improve enterprise performance become a pressing problem. The budget management theory was generated in American at the end of 19th century, It occurred zero-base budget, activity based budget and some modern budgeting method by continuous development and improvement of theory and practice. and then which is recognized and used by domestic and foreign enterprises as an effective management model gradually. Budget management to the organization's strategic objectives and the allocation of resources in the form of budget quantization, and make it possible, can significantly improve the performance of enterprises. Refer to literature data, we take analysis on budget management combining with the tobacco industry which is under the protection policy in long term. It leads to relative weak in management foundation and lack of long-term planning. We take LN company as a sample to analysis status of budget management. Meanwhile ,raise own ideas that how to promote the effective operation of the tobacco commercial enterprise in budget management system and other issues to make it perfect budget management system. The author thinks that LN company currently is out of joint in budget management system with the company's strategic targets, and budget management foundation work is not yet perfect. Meanwhile ,scientific budgeting need to be enhanced ,and it is insufficient in budget implementation interactive dynamic feedback analysis, budget, such as inefficient influence the key problems of budget management system functioning, and formulate strategic budget management target, improve the project budget quota standards, improve the budget system, establishing project budget system data acquisition application platform is a realistic meaning of improving measures.
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