China Central International Tobacco Company Limited And The Overall Budget Management Research

Comprehensive budget management is a modern business management mode. With the integration of the business, funds and information and by the definite and moderate decentralization, authorization and evaluating credits etc, comprehensive budget management can achieve the goal of allocating resources, carrying out strategy effectively, improving the level of management continuously and increasing the value steadily. Now, many enterprises of our country have already realized the significance of comprehensive budget management, and they have been seeking budget management pattern suitable to the situation of our country vigorously.The more systematic and overall study has been made in this dissertation before and after carrying out comprehensive budget management in Hua Huan International Tobacco Co., Ltd on the basis of quoting the relative theories and methods of comprehensive budget management. Firstly, the system of comprehensive budget management in Hua Huan is built up on the basis of analyzing the aspects such as the selection of budget setting methods, the choice of budget management patterns, the reconstruction of the organization's structure and the budget setting process etc. Secondly, the operation of the system of comprehensive budget management is illustrated in Hua Huan from budgetary setting and implementation, and then the performance before and after the operation is compared for analysis. From the analysis, we can reach the characteristics and results of comprehensive budget management in the corporation.