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Enterprise Financial Management Work Standardization Implementation Effect Evaluation Research

Posted on:2013-11-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y FuFull Text:PDF
GTID:2249330371470542Subject:Business management
Abstract/Summary:PDF Full Text Request
As China’s traditional monopoly enterprise, tobacco industry is alwayscharacterized with national unified leadership, vertical management, monopolyfranchise. The monopoly system that makes high profit also highlights the internalmanagement with low efficiency, management philosophy behind and so on. How toimprove the level of industry management and the core competitiveness of theindustry has become a priority.As the pillar industry of economic development in Guizhou, the tax Guizhoutobacco industry has paid accounts for 40% of the 25 top enterprises in the total statetax of Guizhou Province, which has made a significant contribution in large extent toGuizhou agriculture, livelihood, and even economic development. In the "EleventhFive-Year" period, Guizhou tobacco industry has finished the development indicatorsin advance by industry consolidation and restructuring, promoting commercialnetwork building, the brand continuing to concentrate, and greatly enhanced theoverall competitiveness of the industry-wide. To respond positively to the call of thecountry which requests improving work efficiency and level of scientific management,Guizhou tobacco industry enhances the innovation ability of enterprises, builds uprelevant policies and measures, in which vigorously carrying out the standardizationsystem is one of the key strategies. However, the study of tobacco industry workstandardization more biases with“two smoke”technical standards relevant toproduction and operation, neglecting the research and development of managementwork standards. As an important part of the tobacco industry in Guizhou, thedevelopment of Guizhou tobacco business enterprises is also the focus of study.Financial management, as one of the core business, naturally is the core of productionand management. How to improve financial management, improve capital operationand use benefits, and safeguard national interests, also are the important missions ofthe tobacco business enterprises in Guizhou. Based on this, we have chosen theGuizhou QNZ tobacco for the object of study and presented the research propositionthat is implementation effect and benefits evaluation of corporate financialmanagement’s work standardization.This article first systematically analyzes the theory of standardization and thestatus of China’s tobacco industry. Secondly, in-depth studying the theory ofenterprise financial management’s work standardization, and taking the Guizhou QNZtobacco for research to systematically analyze the building process and specific contents of the company’s financial management’s work standardization system andanalyze standardized implementation effects. Thirdly, through the study of methodscommonly used to detect, proposing combined model of AHP + DEA benefitevaluation, and for the first time using in the studies of enterprise financialmanagement’s work standardization effectiveness evaluation, and successfullysolving the problem that output indicators are difficult to quantify. Fourth, on thebasis of in-depth analyzing the basic characteristics and principles of enterprisefinancial management’s work standardization benefits evaluation indexes,innovatively proposing the“three into three out”evaluation index system for workstandardization of enterprises financial management, laying a solid foundation for thescientific, systematic and multi-level analysis of financial management workstandardization’s implementation effect. Finally, using the C 2Rmodel and BC2model that are not entitled to the weight limit in DEA analysis method to analyze theproduction relative effectiveness and non-validity. The analysis is consistent with theactual situation, to fully reflect the effect of Guizhou QNZ tobacco financialmanagement’s work standardization, and which has a strong guiding significance inscientifically and effectively starting its post-standardization work.Overall, this study corresponds to the actual situation of the Guizhou QNZtobacco financial management’s work standardization system building andimplementation, which has a strong practical guiding significance in building andimplementing work standardization system of financial management,as well as raisingthe level of financial management work. This research also has a certain referencevalue in the research and development of standardization theory.
Keywords/Search Tags:Work Standardization of financial management, Benefits, Tobacco Company, AHP, DEA
PDF Full Text Request
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