基于战略视角的天地烟草公司全面预算管理研究

发布时间：2018-11-11 01:09

【摘要】：从上个世纪90年代以来，市场竞争的不断加强，传统企业预算的不足在不断的暴露，忽视企业保持持续成长的关键绩效指标（KPI），命令式的文化等，带来一系列严重后果。因此，人们逐渐认识到，预算管理必须突破片面追求短期利润的想法，转向以战略为导向，把信息网络技术、流程再造、作业成本法、平衡计分卡等新兴的管理工具结合起来，使预算管理焕发出新的生命力。目前，在西方的预算管理理论与实践中，传统的以目标利润为导向的预算管理逐渐被以战略为导向的预算管理所替代。中国的烟草行业有八项世界第一，烤烟种植面积世界第一，烤烟产量世界第一，烤烟增长速度世界第一，卷烟产销量世界第一，卷烟增长速度世界第一，吸烟人数世界第一，吸烟人数增加数量世界第一，烟税增长速度世界第一。但实际上我国烟草行业增长速度趋缓，，存量市场竞争激烈，而外国烟草行业巨头在角逐中国市场，而这一切对中国烟草行业、烟草公司的发展带来巨大的考验。所以，烟草公司要抓住机遇，迎接挑战，提升战略执行力与市场竞争力，将全面预算管理作为“基础管理上水平”的重要举措，寻求业务发展，推动企业战略。因此，天地烟草公司借助难得的发展机遇，建立基于战略的全面预算管理体系，从而深入、系统、精细的影响全面预算管理。本论文以国内外对全面预算管理研究为基础，结合天地烟草公司已实行的全面预算管理的现状，分析目前预算管理中存在的问题，以及问题出现的原因，提出建立基于战略的全面预算管理的必要性，结合公司的实际情况，提出构建基于战略的全面预算管理的预算方案，从预算组织机构与职责到预算编制，从预算执行与监控到预算反馈与调整，再到预算的考评与激励，以企业战略为预算的编制起点，以追求价值最大化为目标，通过财务与非财务信息体现和发展企业的战略方针，对企业资源进行协调与控制。希望通过本论文的研究，对天地烟草公司全面预算管理的实际构建提供一些帮助，建立一套完整的基于战略的全面预算管理提醒对于企业的发展壮大至关重要。
[Abstract]:Since the 1990s, the market competition has been strengthened, the shortage of traditional enterprise budget has been exposed constantly, and the (KPI), imperative culture, which is the key performance index of enterprise to maintain sustainable growth, has been ignored, which has brought a series of serious consequences. Therefore, people have come to realize that budget management must break through the idea of one-sided pursuit of short-term profits and turn to strategic orientation, combining new management tools such as information network technology, process reengineering, activity-based costing, balanced scorecard, etc. Make budget management radiate new vitality. At present, in the western budget management theory and practice, the traditional target profit oriented budget management is gradually replaced by the strategy oriented budget management. China's tobacco industry ranks first in the world, with the world's largest planting area of flue-cured tobacco, the world's largest output of flue-cured tobacco, the highest growth rate of flue-cured tobacco in the world, the first in the world of cigarette production and sales, the first rate of cigarette growth in the world, and the first number of smokers in the world. The number of smokers increased first in the world, and the increase rate of tobacco tax was the first in the world. But in fact, the growth rate of tobacco industry in China is slowing down, the stock market competition is fierce, and the foreign tobacco industry giants are competing for China's market, all of which bring great test to the development of Chinese tobacco industry and tobacco companies. Therefore, tobacco companies should seize the opportunity, meet the challenges, enhance the strategic execution and market competitiveness, take the overall budget management as an important measure of "basic management level", seek business development, and promote the enterprise strategy. Therefore, Tiandi Tobacco Company makes use of the rare development opportunity, establishes the overall budget management system based on the strategy, thus deeply, systematically, meticulously influences the overall budget management. Based on the research of comprehensive budget management at home and abroad, combined with the current situation of comprehensive budget management in Tiandi Tobacco Company, this paper analyzes the existing problems in budget management and the reasons for the problems. This paper puts forward the necessity of establishing a comprehensive budget management based on strategy, combined with the actual situation of the company, and puts forward a budget plan for building a comprehensive budget management based on strategy, from budget organization and responsibility to budget preparation. From budget execution and monitoring to budget feedback and adjustment, to budget evaluation and incentive, to enterprise strategy as the starting point of budgeting, to pursue the maximum value as the goal, to reflect and develop the strategic policy of the enterprise through financial and non-financial information. Coordinate and control enterprise resources. It is hoped that through the research of this paper, it will provide some help for the actual construction of the overall budget management of Tiandi Tobacco Company. It is very important to establish a set of comprehensive budget management based on strategy for the development and growth of the enterprise.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.89;F406.72

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