基于绩效评价导向的XX市烟草公司预算管理体系优化研究

发布时间：2018-06-10 12:36

本文选题：烟草公司 + 全面预算管理　；参考：《湘潭大学》2014年硕士论文

【摘要】：当前控烟形势日趋严峻，我国烟草行业的改革与发展面临新的挑战。如何在受到严格控制的情况下探索市场化发展道路，，优化企业资源配置，是我国烟草企业要解决的重要问题。作为一种现代企业管理模式，全面预算管理在提升烟草企业内部运营的规范度上起到了重要的作用，但从湖南省某地市级烟草公司全面预算管理的运行现状来看，尚存在与中心工作的关联性弱、缺乏有效的考核和激励措施等诸多问题。本文基于绩效评价导向，对XX市烟草公司全面预算管理体系进行了优化研究。参考平衡计分卡的四个层面建立起涵盖“卷烟销售、专卖市场管理、卷烟品牌培育、内部管理、物流配送”等中心工作的绩效评价指标体系，基于绩效评价导向细分预算费用项目，采取分线核算的方法，分行政管理、卷烟营销、专卖管理、物流配送等环节编制预算表，并对照全省系统先进指标，采用作业成本法，分别测算仓储、分拣、配送、管理四环节费用标准，汇总核定了卷烟物流费用定额，在预算的执行过程中，将费用资源在各作业环节进行有效分配和控制，建立起费用预算与中心工作绩效评价挂钩的管理模式，进一步提高了预算管理的科学性。本文提出的优化建议对XX市烟草公司提升预算管理水平、促进中心工作和加强企业管理起到了积极的推动作用，对地市级烟草商业企业预算管理研究有一定的参考价值，当然也存在不足之处，需要在实践中结合企业发展内外部环境的变化进一步探索和完善。
[Abstract]:At present, the situation of tobacco control is becoming more and more serious, and the reform and development of tobacco industry in China are facing new challenges. How to explore the way of market-oriented development and optimize the allocation of enterprise resources under strict control is an important problem to be solved by Chinese tobacco enterprises. As a modern enterprise management mode, comprehensive budget management plays an important role in improving the standard degree of the internal operation of tobacco enterprises. However, from the perspective of the current situation of the overall budget management of a prefecture-level tobacco company in Hunan Province, There are still many problems such as weak correlation with the center work and lack of effective assessment and incentive measures. Based on the performance evaluation guidance, this paper optimizes the overall budget management system of XX tobacco company. Referring to the four levels of balanced Scorecard, a performance evaluation index system covering the work of "cigarette sales, monopoly market management, cigarette brand cultivation, internal management, logistics distribution" is established. Based on the performance evaluation guidance, the budget items are subdivided into budget items and budget tables are compiled in administrative management, cigarette marketing, monopoly management, logistics distribution and so on. Activity-based costing is adopted in comparison with the advanced indicators of the whole province system. The cost standards of storage, sorting, distribution and management are calculated respectively, and the cost quota of cigarette logistics is collected and approved. In the process of budget implementation, the cost resources are effectively allocated and controlled in each operation link. In order to improve the scientific nature of budget management, the management mode of linking the cost budget with the performance evaluation of the center's work is established, and the optimized suggestions in this paper improve the level of budget management for the tobacco companies in XX city. Promoting the work of the center and strengthening the management of enterprises have played a positive role in promoting the research on budget management of prefecture-level tobacco commercial enterprises. Of course, there are also some shortcomings. It is necessary to further explore and improve the internal and external environment of enterprise development in practice.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.7

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