Research On The Application Of Quota Budget Method In Budget Management Of Chengdu Tobacco Company

At present,the state's control over the tobacco industry is increasing,and more stringent tobacco control policies have been introduced.The society is also paying more and more attention to the harm caused by tobacco to the human body.The open source capacity of the tobacco industry is limited,and how to reduce costs and increase efficiency has become a serious challenge for the industry.In the tobacco industry affected by the national monopoly policy,the enterprise management model existing under the planned economic system has lagged behind the development of the times.In2016,the State Bureau of Tobacco issued guidelines on the “Tobacco Industry Total Budget Management Application Guide and Budget Quota Standard Discussion Paper”according to the needs of budget management.It is hoped that the whole industry will conduct serious research and exploration.There are also a series of problems in the current budget management system of Chengdu Tobacco Company.For example,the timeliness of budget standards is relatively lagging behind,there is no perfect budget management norm,and the cost is not linked to the company's business sector.Therefore,in order to adapt to changes in the situation,reduce the operating costs of enterprises,and improve the management efficiency of enterprises,how to optimize the budget management system of Chengdu Tobacco Company is extremely urgent.This paper takes Chengdu Tobacco Company as the research object,analyzes and studies the current situation of budget management of Chengdu Tobacco Company,finds out the problems and causes of its connotation,and proposes corresponding solutions.First of all,the book uses the literature analysis method to summarize and integrate the theory of total budget management and the theory of quota management,which forms the theoretical basis of this paper.Secondly,this paper briefly describes the impact of these aspects on business management from the aspects of the main business situation,business environment and budget management status of Chengdu Tobacco Company.Finally,the interview survey method was used to conduct interviews and surveys on employees of all levels of the company responsible for budget management,to understand their true opinions and suggestions on the budget management of Chengdu Tobacco Company,and to combine the experience of the author in charge of budget management work for many years.The main problems of the budgetmanagement of Chengdu Tobacco Company today.Through preliminary interviews and later analysis,it is found that the problems of Chengdu Tobacco Company in the current budget management system are mainly that the system is not updated in time,the system supervision and evaluation is difficult to be in place,the lack of scientific budget standard design,the lack of industry standard library reference,and the standard.The combing is not systematic enough,the staff awareness needs to be strengthened,the department coordination is not clear,and the lack of perfect job descriptions and many other reasons.In view of the above problems and the actual situation of Chengdu Tobacco Company,the author used the fixed budget method as a breakthrough point,established a set of budget quota standard framework,and proposed the corresponding implementation plan of budget management system optimization.After optimizing the preparation,application and evaluation phases of the work,we will strive to improve the current situation of Chengdu Tobacco's budget management and improve the company's cost reduction and efficiency.This paper applies the fixed budget method to the budget management system of Chengdu Tobacco Company,and builds a scientific,reasonable and feasible budget quota standard framework,and focuses on solving the problems of enterprise budget management under the current model,for other tobacco in the industry.The company's budget management system provides advanced experience and has certain practical significance and reference significance.