| As the pace of global economy integrating became more faster and IT technology boom quickly, there comes a revolutionary leading us to knowledge economy from industry economy and also comes a management revolutionary which core is business processing re-engineering and enterprise resource planning system. As the BPR came out, it's advance ideals and drastic innovation has attracted many enterprises, and became the focus in Euramerican and the world even. There are evidence shows that about 70%-75%of enterprises in Euramerican are planning to execute the BPR and even more enterprises have achieved terrific success. Chingqing cigarette factory is typical Function-Organization. The factory's present management mode is not adapt to market competition. The factory's management flow need to reform to meet the need of the competition. The article analysis the questions of China's Tobacco industry and Chongqing cigarette factory, and then, by mean of the knowledge on production management,business process re-engineering,enterprise resource planning, give a design to build Chongqing cigarette's Production and Operation Management system which will operate low cost efficiency, the new system also will achieve factory's competition ability. The article carries out investigation and research on Chongqing cigarette factory's present management flow and summarize the question in it. By measure of BPR, the factory's Production and Operation Management system will be reengineering, the new system will consist of three layers which are planning and budget layer, executive layer and financial information layer, also give the specific design according to the character of every layer's business flow. In the article we also give the forecast about the effect of the design. In a word, the article carries out the whole plan and deep study about Chongqing cigarette factory'Production and Operation Management flow. It is also very significant to the study of tobacco industry's management flow.
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