黑龙江省烟草公司全面预算软件的开发

发布时间：2018-06-15 23:27

本文选题：全面预算实施 + 用友NC　；参考：《北京交通大学》2014年硕士论文

【摘要】：中国烟草行业实行统一领导、垂直管理、专卖专营的管理体制。中国烟草总公司对全国烟草行业“人、财、物、产、供、销、内、外、贸”进行集中统一管理。卷烟、烟叶的购销价格及烟叶加工费由中国烟草总公司统一核定。现金净流量为正数且保持较高的稳定性,企业经营风险相对较低。成本费用的高低决定了企业盈利能力的大小,也直接体现了行业管理水平的高低。因此,根据烟草行业的特点,成本费用控制是财务管理乃至企业管理的核心。黑龙江省烟草公司在实施全面预算管理软件之前,预算管理工作基本处于半人工处理模式。不仅预算编制工作繁琐,而且上报和批复过程没有形成规范化管理,各个管理部门没有统一的报表来支持决策层制定管理标准。本文以黑龙江省烟草公司在会同第三方软件公司联合研发和实施全面预算管理软件为例,分析如何实现全省范围内烟草公司全面预算管理软件的实施和应用,以及通过实施全面预算管理软件来实现自己的管理目标。文中在对实施全面预算管理软件的过程中,如何合理的利用项目管理方法来指导项目的实施做了案例的分析。通过案例的分析,进一步说明了黑龙江省烟草公司全面预算管理软件的实施,与项目管理理论的相融合是保证项目成功的关键因素。
[Abstract]:China's tobacco industry is under a unified leadership, vertical management and monopoly management system. China Tobacco Corporation has centralized and unified management of "people, property, production, supply, marketing, internal, external and trade" in the national tobacco industry. Cigarette, leaf purchase price and tobacco processing fee by China Tobacco Corporation unified approval. The net cash flow is positive and keeps high stability, and the operating risk is relatively low. The cost determines the profitability of the enterprise and directly reflects the level of industry management. Therefore, according to the characteristics of tobacco industry, cost-cost control is the core of financial management and even enterprise management. Before the implementation of total budget management software in Heilongjiang tobacco company, the budget management work is basically in the semi-manual mode. Not only the budget preparation work is tedious, but also the reporting and approval process has not formed the standardized management, each management department does not have the unified report form to support the decision-making layer to establish the management standard. Taking Heilongjiang Province Tobacco Company as an example to develop and implement the comprehensive budget management software jointly with the third party software company, this paper analyzes how to realize the implementation and application of the comprehensive budget management software for tobacco companies throughout the province. And through the implementation of comprehensive budget management software to achieve their management objectives. In this paper, a case study on how to use the project management method to guide the implementation of the project is given in the process of implementing the comprehensive budget management software. Through the case analysis, it is further explained that the implementation of the comprehensive budget management software of Heilongjiang Tobacco Company and the integration of the project management theory are the key factors to ensure the success of the project.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;F406.7;F426.8

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