本文選題：煙草公司 + 全面預算管理��； 參考：《湘潭大學》2014年碩士論文

【摘要】：當前控煙形勢日趨嚴峻，我國煙草行業(yè)的改革與發(fā)展面臨新的挑戰(zhàn)。如何在受到嚴格控制的情況下探索市場化發(fā)展道路，，優(yōu)化企業(yè)資源配置，是我國煙草企業(yè)要解決的重要問題。作為一種現(xiàn)代企業(yè)管理模式，全面預算管理在提升煙草企業(yè)內部運營的規(guī)范度上起到了重要的作用，但從湖南省某地市級煙草公司全面預算管理的運行現(xiàn)狀來看，尚存在與中心工作的關聯(lián)性弱、缺乏有效的考核和激勵措施等諸多問題。 本文基于績效評價導向，對XX市煙草公司全面預算管理體系進行了優(yōu)化研究。參考平衡計分卡的四個層面建立起涵蓋“卷煙銷售、專賣市場管理、卷煙品牌培育、內部管理、物流配送”等中心工作的績效評價指標體系，基于績效評價導向細分預算費用項目，采取分線核算的方法，分行政管理、卷煙營銷、專賣管理、物流配送等環(huán)節(jié)編制預算表，并對照全省系統(tǒng)先進指標，采用作業(yè)成本法，分別測算倉儲、分揀、配送、管理四環(huán)節(jié)費用標準，匯總核定了卷煙物流費用定額，在預算的執(zhí)行過程中，將費用資源在各作業(yè)環(huán)節(jié)進行有效分配和控制，建立起費用預算與中心工作績效評價掛鉤的管理模式，進一步提高了預算管理的科學性。 本文提出的優(yōu)化建議對XX市煙草公司提升預算管理水平、促進中心工作和加強企業(yè)管理起到了積極的推動作用，對地市級煙草商業(yè)企業(yè)預算管理研究有一定的參考價值，當然也存在不足之處，需要在實踐中結合企業(yè)發(fā)展內外部環(huán)境的變化進一步探索和完善。
[Abstract]:At present, the situation of tobacco control is becoming more and more serious, and the reform and development of tobacco industry in China are facing new challenges. How to explore the way of market-oriented development and optimize the allocation of enterprise resources under strict control is an important problem to be solved by Chinese tobacco enterprises. As a modern enterprise management mode, comprehensive budget management plays an important role in improving the standard degree of the internal operation of tobacco enterprises. However, from the perspective of the current situation of the overall budget management of a prefecture-level tobacco company in Hunan Province, There are still many problems such as weak correlation with the center work and lack of effective assessment and incentive measures. Based on the performance evaluation guidance, this paper optimizes the overall budget management system of XX tobacco company. Referring to the four levels of balanced Scorecard, a performance evaluation index system covering the work of "cigarette sales, monopoly market management, cigarette brand cultivation, internal management, logistics distribution" is established. Based on the performance evaluation guidance, the budget items are subdivided into budget items and budget tables are compiled in administrative management, cigarette marketing, monopoly management, logistics distribution and so on. Activity-based costing is adopted in comparison with the advanced indicators of the whole province system. The cost standards of storage, sorting, distribution and management are calculated respectively, and the cost quota of cigarette logistics is collected and approved. In the process of budget implementation, the cost resources are effectively allocated and controlled in each operation link. In order to improve the scientific nature of budget management, the management mode of linking the cost budget with the performance evaluation of the center's work is established, and the optimized suggestions in this paper improve the level of budget management for the tobacco companies in XX city. Promoting the work of the center and strengthening the management of enterprises have played a positive role in promoting the research on budget management of prefecture-level tobacco commercial enterprises. Of course, there are also some shortcomings. It is necessary to further explore and improve the internal and external environment of enterprise development in practice.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.8;F406.7

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本文編號：2003246