Hangzhou Tobacco Companies Overall Budget Management System Construction And Application

The comprehensive budget management was firstly used in the 20th century in USA. The American General Electric Appliance, Dupont Company, General Motors took the lead to use this method and it was proved to be an effective management method. This method gradually spread to almost all of the top enterprises around the world. In recent years, the native Chinese enterprises, especially those big enterprise groups, are adopting this budget management method, helping them to upgrade both their finance management efficiency and group centralization management. However, there are still some mistakes and blind spots in cognition and practice areas during the establishment stage of modern enterprise system. For instance separating the budget and enterprise strategy, lacing organization system of budget management, neglecting budget control and evaluation ect, all these factors cause the comprehensive budget management not reaching the anticipated effects.The Tobacco System is a great group enterprise in China and it is also searching for a effective way to optimize its management. Since the comprehensive budget management is introduced into the tobacco group enterprise, this modern management method has achieved the desired effects, from the direct results and the objective evaluations.This paper first introduces the born and development of the comprehensive budget management theory, then discusses the connotation of comprehensive budget management. Next it deeply analyses the content system and the process system of the theory. On this basis, the paper concludes the system architecture of the comprehensive budget management theory. Also the Hangzhou Tobacco Group is used as a typical example to further analysis the success of group enterprise applying the comprehensive budget management method, and also the ERP system. The paper also researches the modern enterprise system, corporate governance structure to the needs of internal management from multi-angle and multi-round analysis. At the same time, the paper uses comparative study method and some other methods to discuss the current situation of tobacco group enterprise applying the comprehensive budget management and its management problems. Last but not the least, from the scientific and practical point of view, the paper raises a comprehensive plan for the tobacco group enterprise, and also puts forward the proposals and suggestions. This takes a role of strong theoretical and practical guide.