The Optimization Of Overall Budget Management Based On Performance Management In A Tobacco Corporation

After the tobacco control frame convention was signed to take effect formally, theinternational tobacco competition is more vigorous, the developing of China tobacco isfacing new challenges. How to make the tobacco business which is protected by thenational monopoly adapt the market environment, how to optimize the allocation ofresources, improve the existence and the development ability, is an important issuewhich must be solved. As a modern means, the overall budget management has beenplayed an important role, but in one branch of Hunan provincial tobacco corporation,its existing overall budget management system isn’t perfect, can’t meet the demand ofthe enterprise management.This article analysis the existing overall budget management in one branch ofHunan provincial tobacco corporation, based on Balanced Score Card, establish aperformance evaluation system which covers all important tasks, divides the cost itemsinto several parts, such as administration, cigarette marketing, monopoly management,cigarette logistics. Use activity-based costing, calculates the quota of cigarette logistics,containing warehousing, sorting, distribution and management four parts. Duringimplement, the costs is been effectively allocated and controlled in all aspects ofoperation. establishes an overall budget management performance which connectwhich performance management.The improved suggestion and designed proposal received a good performance inthis branch of Hunan provincial tobacco corporation, offer some reference value inoverall budget management for basic level merchandising tobacco. But in the processof enterprise management, there would be many other things to research and improve.