本文選題：LC煙草公司 + 全面預(yù)算管理��； 參考：《云南師范大學(xué)》2014年碩士論文

【摘要】：隨著市場環(huán)境及宏觀政策的不斷變化，企業(yè)面臨的不確定性因素越來越多，競爭對手不斷涌現(xiàn)，各種替代品層出不窮，對企業(yè)的發(fā)展提出了新的挑戰(zhàn)，這就需要科學(xué)管理，而全面預(yù)算管理就是實(shí)現(xiàn)企業(yè)標(biāo)準(zhǔn)化模式的一種科學(xué)管理方法。預(yù)算管理是一種新的管理控制模式，是一種自上而下的責(zé)任體系及資源合理配置的重要手段，也是企業(yè)績效管理的依據(jù)，為保證企業(yè)未來發(fā)展和戰(zhàn)略目標(biāo)的實(shí)現(xiàn)，，分散生產(chǎn)經(jīng)營風(fēng)險(xiǎn)，實(shí)現(xiàn)企業(yè)核心競爭力的提升。 目前，中國煙草商業(yè)企業(yè)在預(yù)算管理應(yīng)用方面已經(jīng)有了較大轉(zhuǎn)變，預(yù)算管理模式不斷完善與調(diào)整，預(yù)算管理水平不斷提高及企業(yè)的經(jīng)濟(jì)效益逐年提升，為國家GDP的增長做出了一定貢獻(xiàn)。然而，預(yù)算管理不以企業(yè)戰(zhàn)略規(guī)劃為導(dǎo)向，過分注重短期經(jīng)濟(jì)利益，忽視了企業(yè)的長遠(yuǎn)可持續(xù)發(fā)展，預(yù)算編制完成后，預(yù)算執(zhí)行與控制力度不夠，考核機(jī)制不健全，缺乏一個有效的預(yù)算組織體系等一些不容忽視的問題。因此，研究全面預(yù)算管理及應(yīng)用為提高煙草商業(yè)企業(yè)的管理水平和構(gòu)建其核心競爭力具有重要的應(yīng)用價(jià)值和理論意義。
[Abstract]:With the constant changes of market environment and macro policy, enterprises are faced with more and more uncertain factors, competition constantly emerging, various alternatives emerge in endlessly, which put forward new challenges to the development of enterprises, which need scientific management. Comprehensive budget management is a scientific management method to realize enterprise standardization model. Budget management is a new mode of management and control, a top-down responsibility system and an important means of rational allocation of resources. It is also the basis of enterprise performance management, in order to ensure the future development of enterprises and the realization of strategic objectives. Decentralized production and management risks, to achieve the core competitiveness of enterprises. At present, there has been a great change in the application of budget management in China's tobacco commercial enterprises. The budget management model has been constantly improved and adjusted, the level of budget management has been continuously improved, and the economic benefits of enterprises have been improved year by year. For the national GDP growth made a certain contribution. However, the budget management is not guided by the strategic planning of the enterprise, pays too much attention to the short-term economic benefits, and neglects the long-term sustainable development of the enterprise. After the completion of the budget preparation, the budget execution and control are not strong enough, and the assessment mechanism is not perfect. Lack of an effective budget organization system and other problems can not be ignored. Therefore, the study of comprehensive budget management and its application has important applied value and theoretical significance in improving the management level of tobacco commercial enterprises and building their core competitiveness.
【學(xué)位授予單位】：云南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.8

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