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

【摘要】：當(dāng)前控?zé)熜蝿?shì)日趨嚴(yán)峻，我國(guó)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(yán)格控制的情況下探索市場(chǎng)化發(fā)展道路，優(yōu)化企業(yè)資源配置，是我國(guó)煙草企業(yè)要解決的重要問(wèn)題。作為一種現(xiàn)代企業(yè)管理模式，，全面預(yù)算管理在提升煙草企業(yè)內(nèi)部運(yùn)營(yíng)的規(guī)范度上起到了重要的作用，但從湖南省某地市級(jí)煙草公司全面預(yù)算管理的運(yùn)行現(xiàn)狀來(lái)看，尚存在與中心工作的關(guān)聯(lián)性弱、缺乏有效的考核和激勵(lì)措施等諸多問(wèn)題。 本文基于績(jī)效評(píng)價(jià)導(dǎo)向，對(duì)XX市煙草公司全面預(yù)算管理體系進(jìn)行了優(yōu)化研究。參考平衡計(jì)分卡的四個(gè)層面建立起涵蓋“卷煙銷售、專賣市場(chǎng)管理、卷煙品牌培育、內(nèi)部管理、物流配送”等中心工作的績(jī)效評(píng)價(jià)指標(biāo)體系，基于績(jī)效評(píng)價(jià)導(dǎo)向細(xì)分預(yù)算費(fèi)用項(xiàng)目，采取分線核算的方法，分行政管理、卷煙營(yíng)銷、專賣管理、物流配送等環(huán)節(jié)編制預(yù)算表，并對(duì)照全省系統(tǒng)先進(jìn)指標(biāo)，采用作業(yè)成本法，分別測(cè)算倉(cāng)儲(chǔ)、分揀、配送、管理四環(huán)節(jié)費(fèi)用標(biāo)準(zhǔn)，匯總核定了卷煙物流費(fèi)用定額，在預(yù)算的執(zhí)行過(guò)程中，將費(fèi)用資源在各作業(yè)環(huán)節(jié)進(jìn)行有效分配和控制，建立起費(fèi)用預(yù)算與中心工作績(jī)效評(píng)價(jià)掛鉤的管理模式，進(jìn)一步提高了預(yù)算管理的科學(xué)性。 本文提出的優(yōu)化建議對(duì)XX市煙草公司提升預(yù)算管理水平、促進(jìn)中心工作和加強(qiáng)企業(yè)管理起到了積極的推動(dòng)作用，對(duì)地市級(jí)煙草商業(yè)企業(yè)預(yù)算管理研究有一定的參考價(jià)值，當(dāng)然也存在不足之處，需要在實(shí)踐中結(jié)合企業(yè)發(fā)展內(nèi)外部環(huán)境的變化進(jìn)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(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】：2014
【分類號(hào)】：F426.8;F406.7

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