Research On Budget Management Assessment System Of ZX Tobacco Company Based On KPI

Budget management originated in the United States and was first applied to large enterprises such as DuPont and General Motors.Practice has proved that budget management can effectively improve the management level of enterprises and promote the effective integration and utilization of resources.With the continuous development of the market economy,in order to adapt to the needs of the market and promote the realization of the strategic goals of the enterprise,budget management has also been used by the tobacco industry in China.However,in practice,there is still a problem that the evaluation system is not perfect,which makes the budget management not fall.To be practical.Therefore,this paper takes ZX Tobacco Company as an example to optimize the budget management assessment system of ZX Tobacco Company from the perspective of KPI.Based on the research ideas of “propose a problem—analyze the problem—solve the problem”,firstly,through the field investigation,it is found that the ZX Tobacco Company's budget management assessment system has unscientific and unreasonable problems,and analyzes it based on this;From the perspective of KPI,the company's strategic objectives are decomposed into four aspects: finance,internal processes,customers and employees,and ZX Tobacco's budget management assessment system is optimized and reconstructed.Finally,starting from the driving factors of these four aspects,combined with the actual situation of ZX Tobacco Company,the specific budget management assessment indicators of ZX Tobacco Company were determined,and the budget management assessment system of ZX Tobacco Company was constructed through the design of index weights.Through the construction of the budget management assessment system of ZX Tobacco Company,the paper draws the following research conclusions: First,in the assessment of the budget,the strategic objectives of the enterprise should be organically combined with the budget work to form an effective whole;The management assessment system should not only include the outcome indicators,but also the process indicators.Third,the scientific and rational budget management assessment system is conducive to promoting the enthusiasm of all employees,and thus promote the realization of corporate strategic goals.The research in this paper has perfected the budget management assessment system of ZX Tobacco Company,and improved the scientific and practicality of budget management in practical application.At the same time,it also provided some reference significance for other enterprises in constructing the budget management assessment system.