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| 论文编号： | 6487 | |
| 作者编号： | 2220110315 | |
| 上传时间： | 2014/6/11 16:26:00 | |
| 中文题目： | CZ市烟草公司全面预算管理优化研究 | |
| 英文题目： | Research on optimization of comprehensive Budget Management in CZ Tobacco Company | |
| 指导老师： | 王志红 | |
| 中文关键字： | 烟草商业企业；全面预算管理；优化 | |
| 英文关键字： | Tobacco commercial enterprises; Comprehensive budget management; Optimization | |
| 中文摘要： | 随着中国加入世贸组织，我国烟草行业受到巨大冲击，为快速适应国际大环境变化，提高企业综合能力，企业必须要深化改革，建立健全现代企业制度，不断提高企业管理水平，全面预算管理作为重要的管理手段，对促进烟草行业持续健康发展具有极其重要的意义。全面预算管理是一种先进的管理体系和机制，如果得以有效运用，将会使烟草企业经营管理更为规范，竞争能力和抗御风险能力大大加强。实施全面预算管理工作，需要夯实预算基础，强化目标刚性执行、完善分析考评体系、提升预算工作效率，全面预算管理工作是一个不断优化和完善的动态过程，在这一过程中需要不断发现问题、制定对策、巩固成果，只有这样才能充分发挥预算管理功效，促进公司各项业务都达到良好运转的状态。文章首先对全面预算的理论以及实践情况进行阐述，分析了全面预算的发展历程，阐述了实施全面预算管理的重要性和必要性；其次，概述了CZ市烟草公司的基本情况，简述了全面预算管理体系及内容，详细分析全面预算管理各个阶段的实施情况，以及取得的成效；再次，文章详细分析了全面预算管理各阶段遇到的问题，以及相应的优化措施，同时对各个优化措施的逻辑关系进行论述，以期通过循环提升，使得优化措施相互促进，持续推动CZ市烟草公司预算管理不断进步；最后，针对当前烟草行业实际情况，在实施全面预算管理过程中，要不断发现与解决问题，实现动态优化全面预算管理，同时对下一步研究进行了展望。 | |
| 英文摘要： | With China's entry to WTO, China's tobacco industry has been inflicted with great impact. In order to quickly adapt to changes in the international environment, improve enterprises’ overall strength, the enterprises must deepen reform, establish and improve the modern enterprise system, and constantly improve enterprise management level. As a kind of important management tools, comprehensive budget management plays an extremely important role in promoting the sustainable and healthy development of the tobacco industry. Comprehensive budget management is a very advanced scientific management method, which will provide comparatively sound planning and control for enterprise development, if accurately applied to business management. To implement a comprehensive budget management, it is necessary to lay a solid foundation budget, strengthen the implementation of the target rigidity and perfectly analyze appraisal system to improve the efficiency of the budget. Comprehensive budget management is a continuous dynamic process optimization and improvement process, where it is necessary to keep finding problems, develop measures and consolidate the achievements. It’s the only way to give full play to the effectiveness of budget management and promote the business in company so as to reach a well-functioning state. Firstly, the paper elaborates the theory and practice of the comprehensive management and analyzes the development process of the comprehensive management to show the importance and necessity of implementation of a comprehensive budget management. Secondly, it gives an overview of the basic situation of CZ Municipal Tobacco Company, outlines a comprehensive budget management system and content, and analyzes the implementation and the results of comprehensive budget management in various stages. Thirdly, the paper analyzes problems encountered in various stages of comprehensive budget management of and the corresponding optimization measures. Meanwhile, the logical relations of various optimization measures are discussed with the purpose of mutually promoting optimization measures, and continuously driving the progress of budget management in CZ Tobacco Company. Lastly, it points out that based on the current situation of tobacco industry, problems should be found and solved continuously in the implementation of a comprehensive budget management so as to achieve dynamic optimization of comprehensive management while putting prospects to the further research are discussed. | |
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