Probe Into The Comprehensive Budget Management Optimization Of ZZ Tobacco Company

The Comprehensive Budget Management is an effective guarantee for the realization of modern enterprise business goal, and also one essential content of enterprise management. Globally, quite a lot of large-scale enterprises take the Comprehensive Budget Management as the common way in enterprise management. Comprehensive budget plays a significant part in terms of clarifying business objective, coordinating internal relations, regulating and adjusting the daily activities, monitoring and estimating each employer’working performance, and so on. Tobacco companies implemented the policy of comprehensive budget management from an earlier period. Till now, many tobacco companies have established the assessment system based upon budget management, which brings comparatively higher profit for their management. Nevertheless, with the change of economic circumstances and the increasingly intense competitive situation, the policy monopoly of tobacco industry has rendered the management too dependent. By now, it has exposed certain defects, for instance, encompassing lacking the awareness of making progress, with few refinements in comprehensive budget management, having no effective merging with other management system in the enterprise. Therefore, we make a point of optimizing the current budget management system so as to raising the consciousness of management, strengthening basis of management and boosting the competitiveness, ultimately enhancing the management capabilities of an enterprise.The present thesis, studied from the problems existing in industry features, current management situation and comprehensive budget management, aims to optimize this system in terms of management mode, organizational structure, goal orientation, standard system, process improvement, and other aspects. And also it completely elaborates the focal and difficult points in the practical implementation of budget management in aspects of examination and approval procedure, executive control, analysis and surveillance system, improvement of appraisal system, and so on. With the theoretical base of comprehensive budget management, by means of the combination of normative research and experimental study, the current dissertation intends to integrate the management characteristics of Zaozhuang Tobacco Company and its realities of situation, and tries to search one comprehensive budget management method suitable for selling-only region(with no production) in a tobacco business enterprise of a prefecture-level city, for the actualization of cost efficiency and upgrading the basic management level of the company. The current thesis can be divided into five viewed from the content and structure. The first chapter is the theoretical foundation of the whole paper, briefly introducing the necessity in both actual and theoretical situation of comprehensive budget management research. The second part gives an objective analysis to the problems in the comprehensive budget management background of ZZ Tobacco company in the process of practical implementation. The third part probes into the components of comprehensive budget management system of ZZ Tobacco company, perfecting the content of this system from both institutional and theoretical viewpoint.The fouth part studies the actual implementation of the comprehensive budget management from various tache, and gives practical illustration and analysis upon the difficulty and focuses in the course of application, the aim of which is to strengthen its guiding role of the theoretical structure of comprehensive budget management upon reality. With concrete data and index analysis, the fifth chapter testifies the good effect generated from the optimization of the comprehensive budget management system. From the whole analysis, it further expounds that the comprehensive budget management is not merely a financial plan of an enterprise, but also an effective strategy to set up a management concept, throughly exalt the capability of organization and management, and enhance the competitiveness. By means of the research of optimization on comprehensive budget management of ZZ Tobacco Company, we hope to provide an excellent sample for the optimization of this system in tobacco industry.