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论文编号：	9109
作者编号：	2220140434
上传时间：	2017/6/7 9:30:01
中文题目：	C卷烟厂预算管理研究
英文题目：	C Cigarette Factory Budget Management Research
指导老师：	梅丹
中文关键字：	卷烟厂;预算;预算管理;预算编制
英文关键字：	Cigarette Factory; Budget; Budget Management;Budget Preparation
中文摘要：	预算管理是企业对未来经营计划的总体安排，它作为一种有效地管理理念和手段，不断地接受市场经济的检验，不断地丰富发展。早在上世纪90年代，我国一些大中型企业为强化企业管理，引进了预算管理制度，在降低企业成本、提高经济效益和提升企业竞争力等方面取得了很大的成就。但是，预算管理体系在企业运用过程中，也出现了一些问题，例如预算编制不全面、偏重财务业绩、预算执行不到位、出现预算松弛、预算管理效率低下和信息反馈滞后等方面的问题。所以，企业在具体执行预算管理过程中，应当从自身实际情况出发，选择符合自身企业发展的预算编制方法和程序。 通常，企业应当严格执行经过预算管理委员会审批的预算，结合企业实际建立合理有效的预算目标，积极地使用ERP、SAP等信息管理系统，使企业能够更全面、迅速的掌握企业当前的运营情况。当企业客观情况发生变化时，预算管理则应根据实际情况做出相应的调整。与此同时，预算考核和预算评价也是预算管理执行的重要内容，建立有效合理的激励约束机制，促进企业预算管理健康发展。本文从预算管理组织结构、职能部门任务分工、预算管理方法及预算编制程序四个方面对工厂的预算管理现状进行了分析，通过定额管理的方法对2016年生产环节预算编制过程进行了介绍，并对生产、销售和物流环节的预算执行情况进行分析，指出了C卷烟厂在预算管理过程中存在预算管理整体认识存在偏差、预算编制过程中缺乏部门间的有效协作、预算执行环节未得到充分重视、预算考核评价过程简单四方面问题。针对提出的问题，从树立正确的预算管理观念、完善工厂预算管理体系、引进ERP系统规范预算管理流程、完善工厂预算考评激励和奖惩制度等方面制定了相应的改进措施。 本文中C卷烟企业正在实施易地技术改造，有大量的人财物流入与流出。本文旨在以C卷烟生产企业为背景，通过对工厂目前预算管理程序、预算执行和预算考核等现状进行分析研究，找出预算管理的不足之处，提出改进建议和对策，为工厂易地技术改造项目的预算管理提供良好的借鉴。
英文摘要：	Budget management is the enterprise business plan of the overall arrangement for the future. As a kind of effective management ideas and means, It is accepted the inspection of the market economy unceasingly, unceasingly rich development. In the early 1990 s, some large and medium-sized enterprises in China to strengthen enterprise management, the introduction of the budget management system, Ithas made great achievements to reduce the enterprise cost, improve the economic benefit and promote the competitiveness of the enterprise. However, the budget management system also appeared some problems in the process of enterprise use. Such as budgeting is not comprehensive, laying particular stress on financial performance and budget implementation does not reach the designated position, appear budget slack, budget management aspects of the problem such as low efficiency and the lag of information feedback. So that enterprises in the process of concrete implement budget management should be from their own actual situation, choose suitable budgeting methods and procedures in the development of enterprises. Usually, the enterprise shall strictly carry out after the budget management committee for examination and approval of the budget, combining the reality of enterprises to establish a reasonable and effective budget targets, actively and effectively use information management system such as ERP, SAP, it is enable enterprises to more comprehensive and quickly grasp the operating situation of the current enterprise. When the enterprise objective conditions change, the budget management should be based on the actual situation to make corresponding adjustment. At the same time, budget assessment and evaluation of budget is an important content of budget management implementation, establish an effective and reasonable incentive constraint mechanism, and promote the healthy development of the enterprise budget management. In this paper, from the functions of the budget management organization structure, the task division of labor, the budget management method and budgeting process four aspects to the situation of the budget management of the factory are analyzed, and in 2016 by the method of norm management production the budgeting process are introduced, and the production, distribution and logistics link were analyzed, and the implementation of the budget C cigarette factories in the process of budget management are pointed out, there exist deviations in understanding the overall budget management, the lack of effective collaboration between departments in the process of budgeting, budget implementation link has not been enough attention, budget evaluation process simple four aspects. In view of the question, from set up correct concept of budget management, improve the factory budget management system, introducing ERP system specification budget management process, improve the factory budget evaluation incentives and rewards and punishment system, etc., formulate the corresponding improvement measures. This article C cigarette companies are implementing change of technical renovation, a large number of human, financial inflows and outflows. The purpose of this paper is to C cigarette manufacturing enterprise as the background, through to the factory at present budget management process, analyzing the present situation and problems of budget implementation and budget evaluation research, find out the deficiency of budget management, and put forward improvement Suggestions and countermeasures, change of technical transformation project budget management for the factory to provide a good reference.
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