湖南中烟工业公司全面预算管理问题改进研究

发布时间：2018-06-28 16:43

本文选题：湖南中烟 + 全面预算　；参考：《湖南大学》2013年硕士论文

【摘要】：全面预算管理作为企业配置资源实现战略目标的有效管理工具，被广泛应用于企业管理当中，其在企业内部控制中日益发挥核心作用，，已经成为现代化企业不可或缺的重要管理模式随着经济全球化进程不断深入，我国烟草行业逐步取消了原专卖垄断政策，各烟草公司不仅失去了政府的特殊保护，同时也面临着激烈的同行竞争面对多变而复杂的发展环境，为了激发公司的活力，迫切需要实施全面预算管理政策本文以湖南中烟工业公司现有的预算管理作为研究对象，分别从公司的全面预算机构设置预算的工作程序编制执行和考核等方面对其现状进行阐述，并从预算目标的确定和分解草案的编制审批，执行与调整，分析与考评等方面分析公司全面预算管理存在的问题通过分析发现该公司存在编制预算的层级间博弈过多编制方法过于单一标准预算数据缺乏预算执行过程中内部控制不足预算考核机制不完善等问题针对文章分析提出的问题，本文结合全面预算管理的基本理论知识，参考相关文献，联系湖南中烟工业公司目前的实际发展状况，提出切实可行的湖南中烟工业公司全面预算管理改进设计文章从全面预算管理的目标全面预算管理的编制执行及考核与评价等方面进行改进，力图为公司提供一种可操作符合公司特点的全面预算管理方案最后，提出了提升湖南中烟工业公司全面预算管理的实施保障本文的创新之处在于对湖南中烟工业公司全面预算管理的几个环节的关键点进行了重新改进设计
[Abstract]:Comprehensive budget management, as an effective management tool to realize the strategic goal of the enterprise allocation resources, is widely used in the enterprise management, and it plays an increasingly central role in the internal control of the enterprise. It has become an indispensable and important management mode for modern enterprises. With the deepening of economic globalization, the tobacco industry in our country has gradually abolished the monopoly policy, and the tobacco companies have not only lost the special protection of the government. At the same time, facing fierce peer competition, facing the changeable and complex development environment, in order to stimulate the vitality of the company, It is urgent to implement the comprehensive budget management policy. This paper takes the existing budget management of Hunan Zhongyan Industry Company as the research object. Separately from the company's overall budget organizations set the budget work procedures, implementation and evaluation aspects of its current situation, and from the budget objectives and the breakdown of the preparation of the draft approval, implementation and adjustment, By analyzing the problems existing in the overall budget management of the company, it is found that the company has too many levels of game to prepare the budget. The method is too single and standard budget data lack of budget execution in the process of budget implementation. The problems such as insufficient control by the Ministry and imperfect budget examination mechanism are aimed at the problems raised in the analysis of the article. This paper combines the basic theoretical knowledge of total budget management, referring to relevant literature, and connecting with the actual development situation of Hunan Zhongyan Industry Company. This paper puts forward the feasible and feasible comprehensive budget management improvement design of Hunan Zhongyan Industry Company. The article improves the overall budget management from the aspects of the establishment, implementation, assessment and evaluation of the overall budget management. Trying to provide the company with an operable comprehensive budget management program that fits the company's characteristics. The innovation of this paper lies in redesigning the key points of the overall budget management of Hunan Zhongyan Industry Company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.89

【参考文献】