發(fā)布時間：2018-03-09 00:38

  本文選題：全面預(yù)算管理　切入點：改進　出處：《南京理工大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：一直以來,煙草行業(yè)在我國國民經(jīng)濟建設(shè)、財政稅收收入的增加方面做出了很大的貢獻(xiàn)。但隨著宏觀經(jīng)濟形勢發(fā)展趨緩,國有企業(yè)結(jié)構(gòu)性改革不斷推進,煙草行業(yè)市場供給趨于飽和、工商庫存增加,卷煙結(jié)構(gòu)普遍偏高,加之國家八項規(guī)定、社會控?zé)煹日呒s束,煙草企業(yè)的發(fā)展競爭日益激烈,這也為我國煙草制造業(yè)的管理變革帶來了機遇和挑戰(zhàn)。對全面預(yù)算管理的有效利用已經(jīng)成為煙草工業(yè)企業(yè)降低成本消耗、減少費用開支的重要工具。本文通過辯證分析和實際調(diào)研的方法,以A卷煙廠為研究對象,通過分析其在預(yù)算組織建設(shè)、編制預(yù)算、預(yù)算執(zhí)行控制以及預(yù)算分析考評等方面的應(yīng)用情況,全方位剖析了A卷煙廠實施全面預(yù)算管理過程中存在的問題并探究原因,強調(diào)了信息不對稱這一因素在全面預(yù)算管理過程中的影響,并結(jié)合企業(yè)既有管理的特點和達(dá)到的水平,從制度完善、預(yù)算操作以及人員素質(zhì)提升等方面提出了相關(guān)改進建議,目的在于通過改進A卷煙廠在預(yù)算考核評價等方面存在的突出問題,不斷完善企業(yè)全面預(yù)算管理體系,實現(xiàn)企業(yè)確定的預(yù)算目標(biāo),并保障企業(yè)整體戰(zhàn)略目標(biāo)的順利實現(xiàn)。
[Abstract]:All along, the tobacco industry in China's national economic construction, has made great contribution to the financial and tax revenue increase. But with the macro economy development has slowed down, structural reform of state-owned enterprises continue to advance, the market supply of tobacco industry tends to saturation, and inventory increase, cigarette structure is generally high, and the provisions of the eight countries, social policy control and other constraints, the competition and development of tobacco enterprises is becoming increasingly fierce, it also brings opportunities and challenges for the management reform of China's tobacco industry. The effective use of the comprehensive budget management has become the tobacco industry enterprises to reduce the cost of consumption, reduce the tool expenditure. Through the method of dialectical analysis and practical research, to A cigarette factory as the research object, through the analysis of the preparation of the budget organization construction, budget, budget control and budget analysis evaluation and other aspects of the application, Comprehensive analysis of the existence of the A cigarette factory implementation of comprehensive budget management in the process of problems and explore the reasons, emphasizes the influence of information asymmetry in the process of comprehensive budget management, combined with the enterprises not only have the characteristics and level of the system, put forward relevant suggestions for improvement of budget operations and personnel quality improvement, is by improving the prominent problems existing in the budget evaluation and other aspects of A cigarette factory, and constantly improve the comprehensive budget management system of enterprise, realize the enterprise determines the budget target, realize and safeguard enterprise overall strategic objectives.

【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F406.7;F426.8
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本文編號：1586270