LC烟草公司全面预算管理研究

发布时间：2018-06-25 14:03

本文选题：LC烟草公司 + 全面预算管理　；参考：《云南师范大学》2014年硕士论文

【摘要】：随着市场环境及宏观政策的不断变化，企业面临的不确定性因素越来越多，竞争对手不断涌现，各种替代品层出不穷，对企业的发展提出了新的挑战，这就需要科学管理，而全面预算管理就是实现企业标准化模式的一种科学管理方法。预算管理是一种新的管理控制模式，是一种自上而下的责任体系及资源合理配置的重要手段，也是企业绩效管理的依据，为保证企业未来发展和战略目标的实现，，分散生产经营风险，实现企业核心竞争力的提升。目前，中国烟草商业企业在预算管理应用方面已经有了较大转变，预算管理模式不断完善与调整，预算管理水平不断提高及企业的经济效益逐年提升，为国家GDP的增长做出了一定贡献。然而，预算管理不以企业战略规划为导向，过分注重短期经济利益，忽视了企业的长远可持续发展，预算编制完成后，预算执行与控制力度不够，考核机制不健全，缺乏一个有效的预算组织体系等一些不容忽视的问题。因此，研究全面预算管理及应用为提高烟草商业企业的管理水平和构建其核心竞争力具有重要的应用价值和理论意义。
[Abstract]:With the constant changes of market environment and macro policy, enterprises are faced with more and more uncertain factors, competition constantly emerging, various alternatives emerge in endlessly, which put forward new challenges to the development of enterprises, which need scientific management. Comprehensive budget management is a scientific management method to realize enterprise standardization model. Budget management is a new mode of management and control, a top-down responsibility system and an important means of rational allocation of resources. It is also the basis of enterprise performance management, in order to ensure the future development of enterprises and the realization of strategic objectives. Decentralized production and management risks, to achieve the core competitiveness of enterprises. At present, there has been a great change in the application of budget management in China's tobacco commercial enterprises. The budget management model has been constantly improved and adjusted, the level of budget management has been continuously improved, and the economic benefits of enterprises have been improved year by year. For the national GDP growth made a certain contribution. However, the budget management is not guided by the strategic planning of the enterprise, pays too much attention to the short-term economic benefits, and neglects the long-term sustainable development of the enterprise. After the completion of the budget preparation, the budget execution and control are not strong enough, and the assessment mechanism is not perfect. Lack of an effective budget organization system and other problems can not be ignored. Therefore, the study of comprehensive budget management and its application has important applied value and theoretical significance in improving the management level of tobacco commercial enterprises and building their core competitiveness.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.8

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