Research On Optimization Of Comprehensive Budget Management Of C Cigarette Factory

Comprehensive budget management is not just a management tool,but it is also one of the most basic means of implementing internal control and management.Early largest large companies in the world will lead to budget management in the early days,and use it to improve corporate management efficiency and enhance the core competitiveness of the enterprise.The tobacco industry has always attached great importance to realizing the level of industry basic management.In the whole industry,it has been vigorously implemented in10 years.It has gradually formed a set of comprehensive budget management systems that adapt to its own industry,and regulate the operation of enterprises and improve resource allocation.Efficiency has been first achieved.However,accompanying economic continuous development,the external environment has changed,such as controlling tobacco,fast popularity in the global scale,and the monopoly of the industry has led to the increasingly highlight of internal management,if there is lack of "tight days " The idea,the awareness of fine calculations is not enough;the comprehensive budget management is not refined enough,and the cost of cost control is not highlighted.Therefore,how to achieve the level of enterprise management,optimize resource allocation,and effective control of costeffectiveness,which has become an important topic facing the tobacco industry.In this paper,the C-Cigarette Factory of the Author I’m studying,through the analysis of a large number of documentary materials and field research,the current situation of the enterprise background and the current comprehensive budget management,points out the deficiencies of its existing and analyzes the reasons,combined with the PDCA cycle.The four stages of the company’s comprehensive budget management,the four stages of the assessment,and improvement,and the budget preparation phase decomposes the corporate strategic objectives by balanced scorecards,promoting budgeting work.This paper combines the characteristics of the C-cigarette factory,through comprehensive budget management of C Cigarettes,I hope to solve the problems of the Ccigarette factories in the past budget management,with the purpose of reducing cost costs,enhancing management efficiency,thus ensuring corporate strategic objectives Implementation,providing reference for exploring the same type of cigarette industries.