XX烟草公司预算定额体系构建研究

发布时间：2018-05-18 11:26

本文选题：烟草公司 + 预算定额　；参考：《湘潭大学》2017年硕士论文

【摘要】：我国是世界上一个烟草大国,烟民数量已超过3亿。烟草行业作为国家和地方财税收入的重要来源,为国民经济发展做出了重大贡献。然而,一方面,中国加入WTO之后,随着其保护期的日渐结束,以及我国市场经济体制改革的不断深入与发展,烟草企业的专卖体制不可避免地受到日益加大的质疑和挑战,来自各方面的压力也不断加剧。另一方面,新一轮的控烟政策发布后,卷烟提税顺价,使得卷烟消费总量呈递减趋势。与此同时,近年来市场资源被深度挖掘,烟草行业的整个成本费用增长不断,严重阻碍了烟草企业税利保增长的目标。通常要实现此目标,有“增收”和“节支”两种方式,但烟草行业特殊的计划管理,使得“增收”潜力有限,所以“节支”在此时就相当重要了。在烟草构建预算定额体系,不但可以从成本费用的控制方面入手,减少投入、节约成本,做到人尽其才、物尽其用,实现企业税利保增长,而且有助于企业全面预算管理的实施,促进企业经营目标的实现,帮助企业长期、稳健的发展。所以首先,文章在对预算定额测定方法、体系建立及烟草行业预算定额进行文献综述的基础上,探寻了XX企业预算定额体系构建的理论基础,主要包括定额管理理论、作业成本法理论和全面预算管理理论。其次,在介绍整个案例背景后,从研究XX烟草公司预算定额体系现状着手,发现公司目前虽制定了部分定额,但定额尚较散乱、不全面,公司目前预算定额管理还存在定额标准不科学、执行考核不够严谨、预算缺乏有效监督等问题而影响了公司的预算效果,难以达到降本增效,税利保增长的目标,因而有必要在XX烟草公司建立预算定额体系。接着重点就预算定额体系的具体构建方案进行研究,以业务流程为突破,着力于从XX烟草公司成本费用的属性入手,通过基层访问和采集历史数据等,对XX烟草公司的成本费用进行全面梳理,并按层级进行分类,搭建预算定额的基本框架,接着通过对比分析法和历史数据分析法,对各项定额的主要影响因素进行收集并确定,再在此基础上,将市场单价与历史数据相结合,运用数理统计分析,逐项制定预算定额的标准值。最后从强化预算执行管理、完善预算信息系统、建立健全预算考核与激励机制、加强后续预算控制工作四个方面对预算的执行与保障进行简要阐述。预算定额的编制不是一劳永逸的的,预算定额标准也不是一成不变的,预算定额的长期、动态管理也很重要。
[Abstract]:Our country is a big tobacco country in the world, the number of smokers has exceeded 300 million. As an important source of national and local revenue, tobacco industry has made great contribution to the development of national economy. However, on the one hand, after China's entry into WTO, with the end of its protection period and the deepening and development of China's market economic system reform, the monopoly system of tobacco enterprises is inevitably challenged and challenged day by day. Pressure from all sides is also mounting. On the other hand, after the new policy of tobacco control, the cigarette tax increases the price, which makes the total amount of cigarette consumption decrease. At the same time, the market resources have been excavated deeply in recent years, and the whole cost of tobacco industry has been increasing constantly, which seriously hinders the goal of tax profit growth of tobacco enterprises. To achieve this goal, there are two ways of "increasing income" and "saving expenses", but the special plan management of tobacco industry makes the potential of "increasing income" limited, so "saving money" is very important at this time. In tobacco construction budget quota system, not only can start from the cost control aspect, reduces the input, saves the cost, achieves the human ability, the material uses best, realizes the enterprise tax interest to guarantee the growth, It is also helpful to the implementation of overall budget management, to the realization of business objectives and to the long-term and steady development of enterprises. First of all, based on the literature review of budget quota measurement method, system establishment and tobacco industry budget quota, the paper explores the theoretical basis of XX enterprise budget quota system construction, mainly including quota management theory. Activity-based costing theory and total budget management theory. Secondly, after introducing the whole case background, from studying the current situation of the budget quota system of XX tobacco company, we find that although the company has made some quotas, the quota is still scattered and incomplete. At present, there are still some problems in the budget quota management of the company, such as unscientific quota standard, inadequate execution and assessment, lack of effective budget supervision, and so on, which have affected the budget effect of the company, and it is difficult to achieve the goals of reducing costs and increasing efficiency, and ensuring tax profits and growth. Therefore, it is necessary to establish a budget quota system in XX Tobacco Company. Then focus on the budget quota system of the specific construction of research, business processes as a breakthrough, focusing on XX tobacco companies from the attributes of cost costs, through grass-roots visits and collection of historical data, etc. The cost and expenses of XX tobacco company are comprehensively combed, classified by level, the basic frame of budget quota is set up, and then the main influencing factors of each quota are collected and determined through comparative analysis and historical data analysis. On this basis, the unit price of the market is combined with the historical data, and the standard value of budget quota is worked out one by means of mathematical statistics and analysis. Finally, this paper briefly expounds the implementation and guarantee of budget from four aspects: strengthening budget execution management, perfecting budget information system, establishing and perfecting budget assessment and incentive mechanism, and strengthening follow-up budget control. The budget quota is not compiled once and for all, and the standard of budget quota is not fixed, so the dynamic management is very important in the long run of budget quota.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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