CD Tobacco Company Comprehensive Budget Management Study

Comprehensive budget management first appeared in the United States.Its essence is a management accounting method,which plays a very important role in promoting the improvement of enterprise management efficiency.China's tobacco industry has always attached great importance to the management efficiency of enterprises,hoping to lay a foundation for the optimization and improvement of enterprise management mode through comprehensive budget management.Since 2004 after nearly fifteen years of development,improve,and gradually formed a framework of comprehensive budget management.The comprehensive budget management from scratch,from coarse to fine,from local to the overall transformation,providing a solid foundation for raising the level of enterprise management,the enterprise managers to the importance of comprehensive budget management awareness gradually improveThis paper takes comprehensive budget management as the research object,mainly including the following six parts:the first part is the introduction,which introduces the background,research ideas,research methods and research significance of the paper.The second part is theoretical analysis,which mainly analyzes the meaning and characteristics of comprehensive budget,and sorts out and summarizes relevant theoretical researches The third part is the development status and problem research of comprehensive budget management.This chapter mainly explains the relevant situation of CD tobacco company,analyzes the implementation of comprehensive budget management,and deduces the existing problems of comprehensive budget management of CD tobacco company.The fourth part is specific to CD company comprehensive budget problems and optimization feasibility analysis.Through analysis,it is found that it is caused by the following reasons lack of understanding of the function of comprehensive budget management ideologically,and the limitation of industrial management system and mechanism;There are not only practical reasons for the lack of budget management professionals,but also the lack of budget management process control and effective supervision.The fifth part is to optimize the overall thinking and Suggestions,which is also the key innovation point of this paper on the basis of the objective analysis of CD tobacco budget management,make full use of systematic thinking,absorb advanced management ideas and methods,combined with the actual management work,form a complete budget optimization guidance around the budget management work.This is the "one system and four combinations",namely,the establishment of a systematic budget work system,which combines budget work with lean management,quality management system,post performance pay system and fixed assets management.On this basis,I put forward seven Suggestions for comprehensive budget management optimization and continuous improvement.Among them,the early warning model of budget execution is a new concept for CD tobacco companies,worthy of practice The sixth part is the summary of the above,hoping to optimize and improve the budget management system of CD tobacco company and promote the improvement of budget management level.