A卷烟厂全面预算管理改进研究

发布时间：2018-03-09 00:38

  本文选题：全面预算管理　切入点：改进　出处：《南京理工大学》2016年硕士论文　论文类型：学位论文

【摘要】：一直以来,烟草行业在我国国民经济建设、财政税收收入的增加方面做出了很大的贡献。但随着宏观经济形势发展趋缓,国有企业结构性改革不断推进,烟草行业市场供给趋于饱和、工商库存增加,卷烟结构普遍偏高,加之国家八项规定、社会控烟等政策约束,烟草企业的发展竞争日益激烈,这也为我国烟草制造业的管理变革带来了机遇和挑战。对全面预算管理的有效利用已经成为烟草工业企业降低成本消耗、减少费用开支的重要工具。本文通过辩证分析和实际调研的方法,以A卷烟厂为研究对象,通过分析其在预算组织建设、编制预算、预算执行控制以及预算分析考评等方面的应用情况,全方位剖析了A卷烟厂实施全面预算管理过程中存在的问题并探究原因,强调了信息不对称这一因素在全面预算管理过程中的影响,并结合企业既有管理的特点和达到的水平,从制度完善、预算操作以及人员素质提升等方面提出了相关改进建议,目的在于通过改进A卷烟厂在预算考核评价等方面存在的突出问题,不断完善企业全面预算管理体系,实现企业确定的预算目标,并保障企业整体战略目标的顺利实现。
[Abstract]:All along, the tobacco industry in China's national economic construction, has made great contribution to the financial and tax revenue increase. But with the macro economy development has slowed down, structural reform of state-owned enterprises continue to advance, the market supply of tobacco industry tends to saturation, and inventory increase, cigarette structure is generally high, and the provisions of the eight countries, social policy control and other constraints, the competition and development of tobacco enterprises is becoming increasingly fierce, it also brings opportunities and challenges for the management reform of China's tobacco industry. The effective use of the comprehensive budget management has become the tobacco industry enterprises to reduce the cost of consumption, reduce the tool expenditure. Through the method of dialectical analysis and practical research, to A cigarette factory as the research object, through the analysis of the preparation of the budget organization construction, budget, budget control and budget analysis evaluation and other aspects of the application, Comprehensive analysis of the existence of the A cigarette factory implementation of comprehensive budget management in the process of problems and explore the reasons, emphasizes the influence of information asymmetry in the process of comprehensive budget management, combined with the enterprises not only have the characteristics and level of the system, put forward relevant suggestions for improvement of budget operations and personnel quality improvement, is by improving the prominent problems existing in the budget evaluation and other aspects of A cigarette factory, and constantly improve the comprehensive budget management system of enterprise, realize the enterprise determines the budget target, realize and safeguard enterprise overall strategic objectives.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.8
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本文编号：1586270