Application Of Comprehensive Budget Management In Tobacco Commercial Enterprises

With the enterprise scale enlargement and competition aggravation, the developments of modern enterprise management, which have broken the traditional management limits, treat the enterprise as a whole, comprehensively harmonize inner-enterprise management under strategic targets, and emphasize functional integration. As a mature and effective inner-enterprise management tool, comprehensive budget management integrates and optimizes business flow, information flow, fund flow, and human resource flow. It is an important measure for enterprises to plan strategic targets, control routine activities, disperse business risks, and optimize resource configuration.At present, depending on violent competition, enterprise environmental uncertainty, and business complexity, it is necessary for Chinese tobacco commercial enterprises to implement comprehensive budget management. And they actively probe appropriate budget management modes. Although some progress has been made, there still have some problems to be solved urgently. In the light of promoting enterprise management level and constructing core competence, researches on comprehensive budget management have important significance in both theory and applications.This article is divided into four parts altogether. The first part is an introduce, mainly about the article research significance, the research goal、the development and present situation of the comprehensive budget management, as well as technique.The second part mainly elaborates the fundamental theory of the comprehensive budget management, describing the comprehensive budget management connotation、the comprehensive budget management characteristic and the functions, as well as the comprehensive budget management pattern and system. The third part is the applied analysis of tobacco commercial enterprises comprehensive budget management. This part introduce the comprehensive budget management system and application present situation of tobacco commercial enterprises.The fourth part analyzes impersonally the five shortage and cause existing in the practice of tobacco commercial enterprises, aiming at the actuality of tobacco commercial enterprises. Then according to the main problem, put forward the countermeasures.The main contribution of this paper is providing solutions to the problems faced with in comprehensive budget management of tobacco commercial enterprises, according to the comprehensive budget management theory and considering the practical situation, which has a certain practical implications. The author hopes this paper could serve as a guide to improve applied levels of the comprehensive budget management, achieve budget management enhancement, and offer powerful foundations for the implementation of business targets and strategic tasks in tobacco commercial enterprises.