Research On The Establishment Of Quota Of Budget System For XX Tobacco Company

China is the world's largest tobacco country,the number of smokers has more than 300 million.Tobacco industry as an important source of national and local tax revenue,for the national economic development has made a significant contribution.However,on the one hand,after China's accession to the WTO,with the end of its protection period,and the deepening and development of China's market economic system reform,the monopoly system of tobacco enterprises is inevitably subject to increasing challenges and challenges.The pressure is also increasing.On the other hand,the new round of tobacco control policy after the release of cigarettes tax price,making the total consumption of cigarettes showed a decreasing trend.At the same time,in recent years,the market resources have been excavated in depth,and the overall cost of the tobacco industry has been increasing,which has seriously hindered the growth of tobacco enterprises.In order to increase the economic efficiency of enterprises,to achieve the goal of tax revenue growth,usually "income" and "savings" in two ways,but the tobacco industry special program management,making "income" potential is limited,so "savings" At this time it is very important.In the tobacco budget construction quota system,not only from the cost of the cost of control,reduce investment,cost savings,so that people do their best to make the best use of the enterprise to achieve tax benefits,but also contribute to the implementation of enterprise comprehensive budget management Business objectives to achieve,to help enterprises long-term,steady development.So first of all,the article explores the theoretical basis of the construction of XX enterprise budget quota system on the basis of literature review of budget quota determination method,system establishment and tobacco industry budget quota.This paper argues that the construction of the budget quota system relies on the theory of quota management,the theory of cost operation and the theory of comprehensive budget management.Secondly,after introducing the background of the whole case,starting from the study of the current situation of the budget quota system of XX tobacco company,it is found that the current budget quota system of the company is not comprehensive,the fixed standard is not scientific and the implementation of the examination is not rigorous and other issues affect the company's budget effect,And then pointed out the necessity of the construction of budget quota system of XX tobacco company.And then focus on the budget fixed system to study the specific program to the business process as a breakthrough,focus on the cost of XX tobacco companies from the cost of the start,through the grassroots access and historical data collection,the cost of XX tobacco companies to conduct a comprehensive comb,And according to the level of classification,to build the basic framework of budget quota,and then through comparative analysis and historical data analysis,the main factors of the various quotas to collect and determine,and then on this basis,the market price and historical data Combined with the use of mathematical statistics analysis,one by one to develop the standard value of the budget quota.Finally,the budget implementation and control of a brief description.