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论文编号：	6547
作者编号：	2220110345
上传时间：	2014/6/18 11:23:47
中文题目：	HY市烟草公司精益预算管理研究
英文题目：	Research on Lean Budget Management Of HY city Tobacco Company
指导老师：	梅丹
中文关键字：	预算管理；HY烟草；精益预算管理体系
英文关键字：	budget management; HY tobacco; lean budget management system
中文摘要：	近年来，烟草行业的垄断地位日益被关注。从宏观上看，烟草行业的存在和发展有自身的复杂和矛盾性。从微观上，烟草行业自身发展条件与基础存在滞后性和局限性。“卷烟上水平”作为行业的基本方针和战略任务，要求实现经济增长方式和发展方式的转变，即从数量规模型发展转向质量效益型、结构效益型发展，这是烟草行业发展的最终目标。从目前行业的发展形势看，这种转型的迫切性越来越重要。推进精益管理是促进烟草行业企业转型的需要，其中精益财务管理是精益管理的核心，精益预算管理又是精益财务管理的重心。 “精益”生产思想源于二十世纪八十年代的丰田汽车公司，后来由美国学者将其提炼成理论并加以广泛应用。精益预算管理是将精益管理引入企业财务管理工作中，是对精益管理思想的落地和深入。其核心就是按照精益管理的思路和要求，使企业全面预算管理达到精、细、全的标准，使成本结构持续优化，实现刚性约束，减少无效、重复的支出，确保企业效益不断增长。 HY公司是烟草商业企业，作为一个营销主体，同时又是湖南烟草系统较大的烟叶产区，如何通过精益预算管理不断提高企业效益成为一个值得研究的课题。本文首先对现有精益管理、精益财务管理、全面预算等相关文献进行了较全面的综述。在此基础上，介绍了HY市烟草公司预算管理的现状，阐述了烟草系统预算管理模式发展历程，分析了HY公司当前预算管理模式和预算管理体系中存在的问题，探讨如何改进与完善HY烟草的预算管理模式和管理体系。 HY公司目前预算管理体系存在全员参与预算理念需进一步宣贯、预算管理制度尚不完善、预算编制过程系统外运行、定额标准体系科学性和完整性有待提高、预算执行交互式动态反馈不足、预算分析低效且停留于表面、企业数据信息资源集成度低等不足。这些不足制约了HY公司预算管理体系顺畅运转和预算管理作用的有效发挥。培养全员精益预算意识、改善预算工作方法、拓宽预算管理覆盖面、建立完善差异化的预算定额标准、完善预算项目体系、预算与对标有机结合、建立精益预算管理信息系统等是现实的改进措施。
英文摘要：	In recent years, the monopoly position of tobacco industry increasingly arouses people’s attention. From a macro point of view, the existence and development of tobacco industry has its own complexity and contradiction. From the micro level, the development condition and foundation of tobacco industry has its hysteresis and limitations. “Cigarette upper level” as the basic principle and strategic task of the industry, has been asked to achieve the economic growth mode and development mode transformation of tobacco industry -- from quantity to quality and efficiency, Which is the ultimate goal of tobacco industry. Seeing from the current situation of the development of the industry, the urgency of this kind transformation has became more and more important. To promote lean management is necessary to promote the transformation of tobacco industry enterprises, the core of lean management is lean financial management, and the focus of lean financial management is lean budget management. “Lean manufacturing thought” originated from Toyota motor company in 1980s, later this thought has been refined into theory and wildly applied by an American scholar. Lean budget management brings lean management into the financial management of enterprises, is the implementation and deepening of lean management. Its focus is follow the concept and requirement of lean management, make enterprises achieve the standers of elaboration、detailed and comprehensive, keep optimizing the cost structure, achieve the rigid stipulation, reduce the spending which is invalid and repeated, ensure enterprises benefits keep growing. HY Company is a tobacco enterprise, as a marketing subject, also a larger tobacco leaf areas in Hunan tobacco system, it’s worth to study how to improve enterprises efficiency through lean budget management. My article first makes a fully review of the existing documents of lean management、lean financial management、comprehensive budget. On this basis, my article introduces the current situation of tobacco company in HY city, expounds the development of budget management model of tobacco system, analysis the problems existed in currently budget management model and budget management system of HY company, discusses how to improve and perfect budget management model and management system of HY tobacco. HY company has some deficiencies in currently budget management system, such as the concept of budget participation needs further publicity、budget management system is not perfect、budgeting process run out-of-the-box、the scientific and integrity of quota standards system needs to be improved、lack of interactive dynamic feedback on budget enforcement、budget analyst inefficient and stays at surface、low integrated level of data information materials of enterprises. These deficiencies limit the smooth operation of budget management system and the effective role in budget management function in HY Company. It is practical to take improvement measures such as cultivate lean budget consciousness of all members、improve budget work methods、expand the coverage of budget management、establish and improve differential budget quota standards、improve budget system、combine budget and benchmarks、establish lean budget management information system.
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