發(fā)布時(shí)間：2018-11-11 01:09

【摘要】：從上個(gè)世紀(jì)90年代以來(lái)，市場(chǎng)競(jìng)爭(zhēng)的不斷加強(qiáng)，傳統(tǒng)企業(yè)預(yù)算的不足在不斷的暴露，忽視企業(yè)保持持續(xù)成長(zhǎng)的關(guān)鍵績(jī)效指標(biāo)（KPI），命令式的文化等，帶來(lái)一系列嚴(yán)重后果。因此，人們逐漸認(rèn)識(shí)到，預(yù)算管理必須突破片面追求短期利潤(rùn)的想法，轉(zhuǎn)向以戰(zhàn)略為導(dǎo)向，把信息網(wǎng)絡(luò)技術(shù)、流程再造、作業(yè)成本法、平衡計(jì)分卡等新興的管理工具結(jié)合起來(lái)，使預(yù)算管理煥發(fā)出新的生命力。目前，在西方的預(yù)算管理理論與實(shí)踐中，傳統(tǒng)的以目標(biāo)利潤(rùn)為導(dǎo)向的預(yù)算管理逐漸被以戰(zhàn)略為導(dǎo)向的預(yù)算管理所替代。 中國(guó)的煙草行業(yè)有八項(xiàng)世界第一，烤煙種植面積世界第一，烤煙產(chǎn)量世界第一，烤煙增長(zhǎng)速度世界第一，卷煙產(chǎn)銷量世界第一，卷煙增長(zhǎng)速度世界第一，吸煙人數(shù)世界第一，吸煙人數(shù)增加數(shù)量世界第一，煙稅增長(zhǎng)速度世界第一。但實(shí)際上我國(guó)煙草行業(yè)增長(zhǎng)速度趨緩，，存量市場(chǎng)競(jìng)爭(zhēng)激烈，而外國(guó)煙草行業(yè)巨頭在角逐中國(guó)市場(chǎng)，而這一切對(duì)中國(guó)煙草行業(yè)、煙草公司的發(fā)展帶來(lái)巨大的考驗(yàn)。所以，煙草公司要抓住機(jī)遇，迎接挑戰(zhàn)，提升戰(zhàn)略執(zhí)行力與市場(chǎng)競(jìng)爭(zhēng)力，將全面預(yù)算管理作為“基礎(chǔ)管理上水平”的重要舉措，尋求業(yè)務(wù)發(fā)展，推動(dòng)企業(yè)戰(zhàn)略。因此，天地?zé)煵莨窘柚y得的發(fā)展機(jī)遇，建立基于戰(zhàn)略的全面預(yù)算管理體系，從而深入、系統(tǒng)、精細(xì)的影響全面預(yù)算管理。 本論文以國(guó)內(nèi)外對(duì)全面預(yù)算管理研究為基礎(chǔ)，結(jié)合天地?zé)煵莨疽褜?shí)行的全面預(yù)算管理的現(xiàn)狀，分析目前預(yù)算管理中存在的問(wèn)題，以及問(wèn)題出現(xiàn)的原因，提出建立基于戰(zhàn)略的全面預(yù)算管理的必要性，結(jié)合公司的實(shí)際情況，提出構(gòu)建基于戰(zhàn)略的全面預(yù)算管理的預(yù)算方案，從預(yù)算組織機(jī)構(gòu)與職責(zé)到預(yù)算編制，從預(yù)算執(zhí)行與監(jiān)控到預(yù)算反饋與調(diào)整，再到預(yù)算的考評(píng)與激勵(lì)，以企業(yè)戰(zhàn)略為預(yù)算的編制起點(diǎn)，以追求價(jià)值最大化為目標(biāo)，通過(guò)財(cái)務(wù)與非財(cái)務(wù)信息體現(xiàn)和發(fā)展企業(yè)的戰(zhàn)略方針，對(duì)企業(yè)資源進(jìn)行協(xié)調(diào)與控制。 希望通過(guò)本論文的研究，對(duì)天地?zé)煵莨救骖A(yù)算管理的實(shí)際構(gòu)建提供一些幫助，建立一套完整的基于戰(zhàn)略的全面預(yù)算管理提醒對(duì)于企業(yè)的發(fā)展壯大至關(guān)重要。
[Abstract]:Since the 1990s, the market competition has been strengthened, the shortage of traditional enterprise budget has been exposed constantly, and the (KPI), imperative culture, which is the key performance index of enterprise to maintain sustainable growth, has been ignored, which has brought a series of serious consequences. Therefore, people have come to realize that budget management must break through the idea of one-sided pursuit of short-term profits and turn to strategic orientation, combining new management tools such as information network technology, process reengineering, activity-based costing, balanced scorecard, etc. Make budget management radiate new vitality. At present, in the western budget management theory and practice, the traditional target profit oriented budget management is gradually replaced by the strategy oriented budget management. China's tobacco industry ranks first in the world, with the world's largest planting area of flue-cured tobacco, the world's largest output of flue-cured tobacco, the highest growth rate of flue-cured tobacco in the world, the first in the world of cigarette production and sales, the first rate of cigarette growth in the world, and the first number of smokers in the world. The number of smokers increased first in the world, and the increase rate of tobacco tax was the first in the world. But in fact, the growth rate of tobacco industry in China is slowing down, the stock market competition is fierce, and the foreign tobacco industry giants are competing for China's market, all of which bring great test to the development of Chinese tobacco industry and tobacco companies. Therefore, tobacco companies should seize the opportunity, meet the challenges, enhance the strategic execution and market competitiveness, take the overall budget management as an important measure of "basic management level", seek business development, and promote the enterprise strategy. Therefore, Tiandi Tobacco Company makes use of the rare development opportunity, establishes the overall budget management system based on the strategy, thus deeply, systematically, meticulously influences the overall budget management. Based on the research of comprehensive budget management at home and abroad, combined with the current situation of comprehensive budget management in Tiandi Tobacco Company, this paper analyzes the existing problems in budget management and the reasons for the problems. This paper puts forward the necessity of establishing a comprehensive budget management based on strategy, combined with the actual situation of the company, and puts forward a budget plan for building a comprehensive budget management based on strategy, from budget organization and responsibility to budget preparation. From budget execution and monitoring to budget feedback and adjustment, to budget evaluation and incentive, to enterprise strategy as the starting point of budgeting, to pursue the maximum value as the goal, to reflect and develop the strategic policy of the enterprise through financial and non-financial information. Coordinate and control enterprise resources. It is hoped that through the research of this paper, it will provide some help for the actual construction of the overall budget management of Tiandi Tobacco Company. It is very important to establish a set of comprehensive budget management based on strategy for the development and growth of the enterprise.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.89;F406.72

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