Comprehensive Budget Management System. Huaihua City Tobacco Company Reconstruction

After China joined the world trade organization, the international tobacco competition is more vigorous. ((The tobacco control frame convention )) was signed to take effect formally, the developing environment of the tobacco profession is subjected to a check further.How to make the tobacco busines which protected under the national monopoly over a long period of time adapt the market environment variety quickly, improve the existence and the development ability, become an initial problem that puts in front of the business enterprise . For this ,the profession make an important reformation on the modern rmanagement.During the process of group integration research ,the overall budget management is lead into all profession enterprises which regarded as the most basic and effectivee means .The Huaihua tobacco company conducted as a ground City class tobacco business enterprise, its existing overall budget management system isn't perfect,hard to meet the the requirements of development of the enterprise management.This article analysis the existing overall budget management system of the Huaihua tobacco company, aiming at the key problem that exist in the system, redesigning it to establish a more effective and more practicle overall budget management system which contains the mode selection of it; organization setting up, overall budget Establishment , The implementation and monitoring, Adjustment, Evaluation, Feedback and Improvement etc.And some conduction is made to the supporting measures of normal operation.The establishment of overall budget only complete the construction of management system.In the process of enterprise business management ,there would be many other things that need the managers grope about, summarize and perfect. A system should adapt to the environmental changes if it want to operate normally. When the internal and external environment change and the new budget management theory and practice can be used effectively in the business,some or all of the system should be improved in time to realise more effective management.