Analysis On The Comprehensive Budget Management In A Tobacco Company

Under the new situation of economic globalization,Chinese tobacco enterprises are facing severe challenges.From the outside,with China’s accession to the Framework Convention on tobacco control,domestic tobacco control performance of the deepening of reform and economic downward trend,China tobacco is facing the new situation of the survival and development,competition and cooperation,division of labor and cooperation.Performance for the cigarette sales gradually into the inflection point,the actual increase in sales decreased,the scale of the expansion slowed down,basically bid farewell to rely on market expansion to achieve the growth of the times.From the inside,in the long run,the Chinese tobacco monopoly system and management mode of planned economy management,there are more conservative and limitations on the development idea and development of knowledge,lack of awareness,lack of a set of scientific,standardized and systematic management system and management method,internal control has been weakened.How to improve the core competitiveness of enterprises,promote enterprise sustainable and healthy development,and always maintain vitality,is the primary problem to the stage of tobacco industry has to face.To adapt to the new situation,new changes and new problems,the tobacco industry must be to carry out a series of reforms,such as the implementation of cost leadership strategy,structure optimization strategy,intensive management strategy and so on,and strategic planning and overall budget management is inseparable.Over the years,through continuous exploration,practice and gradually improve,the comprehensive budget management in the internal control and management of the tobacco industry has achieved initial success,and plays a connecting link between the preceding and the following and overall coordination of the functions of the organization.Of course,due to the industry to implement a comprehensive budget management experience is limited,and can learn from the results of the industry is not much,there are still a lot of problems in the actual operation.