Research On Financial Budget Management Of Tobacco Companies In D City

Tobacco industry implements monopoly system in China belonging to national monopolized industry with certain system advantages in enterprise development. However, with increasingly strong appeal for international smoking control, the dispute over ban on monopoly system in domestic market has intensified. Fierce market competition influences advantages of tobacco business enterprises. Facing towards all kinds of challenges and dilemmas, tobacco industry should transfer ideas and go against the current through transferring challenge to opportunity, integrating enterprise resources and formulating feasible development strategies, mastering direction from overall perspective. Comprehensive budget management plays an important role in modern enterprise management as a novel and effective management pattern which is a business administrative means based on long term development strategy, mainly including investment budget, fund raising budget, and financial budget. Financial budget is also important component in daily enterprise management, which is of realistic significance as to enterprise to improvetheir own comprehensivestrength and realize sustainable development.The thesis takes tobacco company operation in D as example and makes studies and analysis through related investigation over its financial budget management while introducing related theories such principal-agent theory, control theory, behavior management and theory of balanced score card and so on. The thesis finds existing problems in financial budget management in tobacco company in D through looking into first hand materials and making questionnaire surveys and fields interviews and so on, which is mainly manifested in three aspects: 1. Unreasonable budge organizationstructure; 2. Budgeting and execution problems; 3. Budget assessment and rewards and punishment. A series of solution is proposed targeting at related problems, providing related guarantee measures to continue improvement measures, with which to improve financial budget management level in tobacco company in D.The thesis consists of five parts: the first chapter introduces mainly background, significance of thesis, research situation, idea and methods home and abroad; the second chapter describes theories related to financial budget management including basic theory to financial budget and related theories to financial budget; the third chapter analyzes current situation and effect evaluation of financial budget management in tobacco company in D with existing problems proposed. The fourth chapter proposes solution as to problems existing in tobacco company in D. The fifth chapter proposes feasible guarantee measures in order to consolidate financial budget management measures.