| Comprehensive Budget Management has become a kind of important means of modern enterprise internal control .It has been widely used in the large group enterprise . as a national economy important pillar industries, China's tobacco industry is Shouldering the sacred mission of improving national economic income, promoting economic growth, protecting the interests of the state and the interests of the consumers. To response to the international and domestic business environment's changing and the serious challenge bringed by WTO and the《Framework Convention on Tobacco Control》, boost a series of advanced reform, so that bring in this advanced enterprise management tools .However, on one hand, in the new situation, traditional comprehensive budget management theory encounters development dilemma, it is uncertain that Chinese enterprises should how to deal with; on the other hand, as a "exotic", the application of comprehensive budget management in our country enterprise can not joint enterprise actual development completely, it is remained to be discussed further for how to make it more perfect, how to give full role to its effect of internal control. At the same time, the tobacco industry successively introduced the ISO9000 quality management system,the performance evaluation system and other modern management tools. But these management tools are actually unsatisfactory, these advanced management systems being isolated operation, which makes the management system is simply stack. As a modern enterprise internal control system overall management tool, the advance of comprehensive budget management system are not be reflected.In recent years, baishan tobacco company where the author works accorded to the requirements, introduced a series of management tools mentioned above densely, the problems of the systems can not effective integration also plagued baishan tobacco company's managers, it also caused the author's great concern. Through the two years study of MBA, the author has an understanding of the comprehensive budget management , the comprehensive budget management is not only used in foreign enterprises, especially large group enterprise; but also used in domestic numerous group enterprises, as one of the most basic,most effective means , it is researched and demented from the theoretical and practical aspects constantly. It's no doubt that the comprehensive budget management is an important mean for modern enterprises to realize the goal of internal control in enterprises.In view of the above situation, the author started the research of related management theory and application situation around the comprehensive budget management. This is based on the previous research achievements, through the studies and discusses of the budget management's development history and the budget management's traceability and theoretical, got the conclusions that the budget management modes which are Kaplan and assignments have more of the system's scientific. Through summarizing and analyzing the problems in the implement of comprehensive budget management in Chinese enterprises , put forward that the enterprises should put the systematic theory at the top, make the comprehensive budget management as the core, look for the combining site of advanced management approaches, fuse all kinds of advanced management ways effectively , establish an efficient management system; Through the further analysis and evaluate the budget management implementation of baishan tobacco companies , put forward that it is should start from the angle of system science, use the comprehensive budget management system as the core tools, integrate ISO9000 quality management system, performance evaluation system and enterprise culture subsystems fully, establish an organic integration comprehensive budget management system scheme which covering the overall situation.This paper is divided into five parts: The first part of this paper expounds to choose a background, significance and the comprehensive budget management in Chinese and foreign development course of and research status, illustrates this research method and innovative points, etc. The second part from the system science perspective on the traditional budget, strategic budget, homework budget makes comparative analysis, it is concluded that the strategic budget, homework budget and other modern comprehensive budget management mode have more of the system more scientific, more suitable for China's national conditions of conclusions: Summarize and analyze the our country enterprise application budget management theory the actuality and problems, and puts forward the corresponding proposal .The third part mainly analyses and evaluates the baishan tobacco company to implement comprehensive budget management of the status quo. Introduces the baishan tobacco companies management present situation and the comprehensive budget management system implementation, this paper sums up the problems in the course of implementation, and analyzes the concrete reason, the current budget management system carries on the comprehensive evaluation The fourth part mainly in the basis on the analysis of the second part and the third part, put forward to introduce Kaplan management mode of overall budget management as the core, with ISO9000 quality management system for framework to enterprise culture as the strong support of the comprehensive budget management system optimization scheme .Focusing from management mode, organization, budgeting and budget implementation and supervision, budget variance analysis and adjustment, budget examination and performance evaluation to refine the management system and the consummation .The fifth part is the comprehensive budget management implementation, need notices .From three aspects which are discussed in this paper: the first is conducted extensive mobilization and training, cultivating full participation consciousness . the second, to establishing and perfecting the comprehensive budget management system; the third, is to focus on improving and perfecting evaluation index system.The research methods of this article are referring to the domestic and foreign relevant material, on-the-spot investigation, expert consultation etc, comparing the overall budget management of Sino-foreign study on research achievements from the Angle of system science, and making great effort for collecting data more timely and comprehensively, reflecting problems more fully, and combined with working practice, through comparing, comparative anglicizing baishan tobacco companies'comprehensive budget management mode from two aspects that are qualitative and quantitative, proposing optimized overall budget management system and the specific operational measures.The innovations of this paper: the first is that analysis the traditional budget management and modern budget management mode's differences contritely from the perspective of system science, it is concluded that the Kaplan, homework budget management mode are more systemic; the second is that based on theoretical and realistic matters are analyzed and studied, put forward that it is should make system theory as a foundation, all sorts of management thoughts fusion, the comprehensive budget management as the core tools, make various advanced management method integrated, form a thought of a comprehensive management system. The third is that aimed at the management status of baishan tobacco companies, puts forward that make the comprehensive budget management system and the balanced scorecard, performance evaluation system, ISO9000 quality management system and enterprise culture combined , design the optimizing budget management mode includes the key link, which has the strong maneuverability and strong guiding significance to practice. |
PDF Full Text Request