本文選題：煙草公司 + 預(yù)算定額�。� 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：我國是世界上一個(gè)煙草大國,煙民數(shù)量已超過3億。煙草行業(yè)作為國家和地方財(cái)稅收入的重要來源,為國民經(jīng)濟(jì)發(fā)展做出了重大貢獻(xiàn)。然而,一方面,中國加入WTO之后,隨著其保護(hù)期的日漸結(jié)束,以及我國市場經(jīng)濟(jì)體制改革的不斷深入與發(fā)展,煙草企業(yè)的專賣體制不可避免地受到日益加大的質(zhì)疑和挑戰(zhàn),來自各方面的壓力也不斷加劇。另一方面,新一輪的控?zé)熣甙l(fā)布后,卷煙提稅順價(jià),使得卷煙消費(fèi)總量呈遞減趨勢(shì)。與此同時(shí),近年來市場資源被深度挖掘,煙草行業(yè)的整個(gè)成本費(fèi)用增長不斷,嚴(yán)重阻礙了煙草企業(yè)稅利保增長的目標(biāo)。通常要實(shí)現(xiàn)此目標(biāo),有“增收”和“節(jié)支”兩種方式,但煙草行業(yè)特殊的計(jì)劃管理,使得“增收”潛力有限,所以“節(jié)支”在此時(shí)就相當(dāng)重要了。在煙草構(gòu)建預(yù)算定額體系,不但可以從成本費(fèi)用的控制方面入手,減少投入、節(jié)約成本,做到人盡其才、物盡其用,實(shí)現(xiàn)企業(yè)稅利保增長,而且有助于企業(yè)全面預(yù)算管理的實(shí)施,促進(jìn)企業(yè)經(jīng)營目標(biāo)的實(shí)現(xiàn),幫助企業(yè)長期、穩(wěn)健的發(fā)展。所以首先,文章在對(duì)預(yù)算定額測(cè)定方法、體系建立及煙草行業(yè)預(yù)算定額進(jìn)行文獻(xiàn)綜述的基礎(chǔ)上,探尋了XX企業(yè)預(yù)算定額體系構(gòu)建的理論基礎(chǔ),主要包括定額管理理論、作業(yè)成本法理論和全面預(yù)算管理理論。其次,在介紹整個(gè)案例背景后,從研究XX煙草公司預(yù)算定額體系現(xiàn)狀著手,發(fā)現(xiàn)公司目前雖制定了部分定額,但定額尚較散亂、不全面,公司目前預(yù)算定額管理還存在定額標(biāo)準(zhǔn)不科學(xué)、執(zhí)行考核不夠嚴(yán)謹(jǐn)、預(yù)算缺乏有效監(jiān)督等問題而影響了公司的預(yù)算效果,難以達(dá)到降本增效,稅利保增長的目標(biāo),因而有必要在XX煙草公司建立預(yù)算定額體系。接著重點(diǎn)就預(yù)算定額體系的具體構(gòu)建方案進(jìn)行研究,以業(yè)務(wù)流程為突破,著力于從XX煙草公司成本費(fèi)用的屬性入手,通過基層訪問和采集歷史數(shù)據(jù)等,對(duì)XX煙草公司的成本費(fèi)用進(jìn)行全面梳理,并按層級(jí)進(jìn)行分類,搭建預(yù)算定額的基本框架,接著通過對(duì)比分析法和歷史數(shù)據(jù)分析法,對(duì)各項(xiàng)定額的主要影響因素進(jìn)行收集并確定,再在此基礎(chǔ)上,將市場單價(jià)與歷史數(shù)據(jù)相結(jié)合,運(yùn)用數(shù)理統(tǒng)計(jì)分析,逐項(xiàng)制定預(yù)算定額的標(biāo)準(zhǔn)值。最后從強(qiáng)化預(yù)算執(zhí)行管理、完善預(yù)算信息系統(tǒng)、建立健全預(yù)算考核與激勵(lì)機(jī)制、加強(qiáng)后續(xù)預(yù)算控制工作四個(gè)方面對(duì)預(yù)算的執(zhí)行與保障進(jìn)行簡要闡述。預(yù)算定額的編制不是一勞永逸的的,預(yù)算定額標(biāo)準(zhǔn)也不是一成不變的,預(yù)算定額的長期、動(dòng)態(tài)管理也很重要。
[Abstract]:Our country is a big tobacco country in the world, the number of smokers has exceeded 300 million. As an important source of national and local revenue, tobacco industry has made great contribution to the development of national economy. However, on the one hand, after China's entry into WTO, with the end of its protection period and the deepening and development of China's market economic system reform, the monopoly system of tobacco enterprises is inevitably challenged and challenged day by day. Pressure from all sides is also mounting. On the other hand, after the new policy of tobacco control, the cigarette tax increases the price, which makes the total amount of cigarette consumption decrease. At the same time, the market resources have been excavated deeply in recent years, and the whole cost of tobacco industry has been increasing constantly, which seriously hinders the goal of tax profit growth of tobacco enterprises. To achieve this goal, there are two ways of "increasing income" and "saving expenses", but the special plan management of tobacco industry makes the potential of "increasing income" limited, so "saving money" is very important at this time. In tobacco construction budget quota system, not only can start from the cost control aspect, reduces the input, saves the cost, achieves the human ability, the material uses best, realizes the enterprise tax interest to guarantee the growth, It is also helpful to the implementation of overall budget management, to the realization of business objectives and to the long-term and steady development of enterprises. First of all, based on the literature review of budget quota measurement method, system establishment and tobacco industry budget quota, the paper explores the theoretical basis of XX enterprise budget quota system construction, mainly including quota management theory. Activity-based costing theory and total budget management theory. Secondly, after introducing the whole case background, from studying the current situation of the budget quota system of XX tobacco company, we find that although the company has made some quotas, the quota is still scattered and incomplete. At present, there are still some problems in the budget quota management of the company, such as unscientific quota standard, inadequate execution and assessment, lack of effective budget supervision, and so on, which have affected the budget effect of the company, and it is difficult to achieve the goals of reducing costs and increasing efficiency, and ensuring tax profits and growth. Therefore, it is necessary to establish a budget quota system in XX Tobacco Company. Then focus on the budget quota system of the specific construction of research, business processes as a breakthrough, focusing on XX tobacco companies from the attributes of cost costs, through grass-roots visits and collection of historical data, etc. The cost and expenses of XX tobacco company are comprehensively combed, classified by level, the basic frame of budget quota is set up, and then the main influencing factors of each quota are collected and determined through comparative analysis and historical data analysis. On this basis, the unit price of the market is combined with the historical data, and the standard value of budget quota is worked out one by means of mathematical statistics and analysis. Finally, this paper briefly expounds the implementation and guarantee of budget from four aspects: strengthening budget execution management, perfecting budget information system, establishing and perfecting budget assessment and incentive mechanism, and strengthening follow-up budget control. The budget quota is not compiled once and for all, and the standard of budget quota is not fixed, so the dynamic management is very important in the long run of budget quota.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.8;F406.7

【參考文獻(xiàn)】

相關(guān)重要報(bào)紙文章 前1條

1 王永青;;探索構(gòu)建煙草企業(yè)預(yù)算定額標(biāo)準(zhǔn)體系的思考[N];東方煙草報(bào);2017年

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本文編號(hào)：1905653