The Research Of Tobacco Commercial Company's Comprehensive Budget Management

Comprehensive budget management is an important management tool,which can comprehensively improve the management level of enterprises and promote the formation of advanced management system within enterprises.The main function of this management method for large industrial and commercial enterprises is through the enterprise's whole process,including plan,coordination,control,incentive and other aspects.Therefore,comprehensive budget management is of great significance to the sustainable and healthy development of enterprises.As far as tobacco commercial enterprises are concerned,they're enterprises with a heavy planned economy color.Their pressure of production and operation management is ligter,which causes weak consciousness of cost management.The entire budget management level stays in the low layers,which has necessity and promotional space of the enterprise budget management.This passage analyses the construction of Q Tobacco Company's budget system,the process of Q Tobacco Company's budget management,the performance of budget management in recent years,the examination of budget management.Through these ways,the passage looks for the problems existing in the budget management of the company,explores the consequences and the internal causes of these problems,and puts forward corresponding improvement measures.These measures include:a full participation system characterized by early planning,node management focused on capital expenditure,establishing a budget quota system,strengthening the audit function of the budget centralized departments,formulating guidelines of budgetary approval authority,multi-channel process monitoring,establishing budget adjustment and restraint mechanism,carrying out the work on quality management,deepening budget evaluation and feedback,etc.Through above researches,the passage provides references for tobacco enterprises and similar commercial enterprises.