The Research On Optimizing SZ Tobacco Company’s Comprehensive Budget Management System

At present, countries around the world are controlling growing tobacco industry’s efforts. As the biggest consuming country, tobacco consumption in tobacco industry in China is faced with the severe test. Keeping under planned economy system of enterprise management is no longer adapt to the development of the market, how to face the challenge, adapt to market competition, explore to adapt to their own development path between plan and market is imminent.Based on the characteristics of the tobacco industry development, the paper analyzes the background, implementation process of SZ tobacco company implemented a comprehensive budget management, the author expounded the condition of the budget management from the establishment, implementation and control, adjustment, feedback, evaluation of the final analysis, combining the management pattern of the SZ tobacco company, standard system, organizational structure, etc. Taking the SZ tobacco company as the case, the paper combined with empirical research and normative research method, striving to explore a set of comprehensive budget management system, that is suitable for prefecture-level tobacco business. The aim is to strengthen competition ability for enterprises.The paper is arranged for five chapters. First chapter as the introduction, introduces the thesis background, value of the research, and summarizes the mainly view of both Chinese and foreign scholars, and the evolution course of related theory. Second chapter introduces the basic theory of comprehensive budget management, the introduction connotation, characteristics and practical application of the theory of correlation method system, and expounds the checked relationship between this theory and enterprise management function. In this way, the author try to make the connotation of the comprehensive budget management system more complete. The third chapter, based on practicing summary, analyses the present development situation of China’s tobacco industry and builds the external and internal environment of comprehensive budget management for SZ tobacco company, including the company organizational structure, relevant rules and regulations, budgeting, controlling and adjustment, the main application.In the fourth part, combined with the company’s own work experience, the paper analyzes the deficiency of the whole technological process of SZ tobacco company’s budget system, then reveals and investigates the cause of the problems. According to the weak links of SZ tobacco companies existing process of comprehensive budget management system, we recommend that carry out some efficient measures to promote the efficiency of the budget system. Finally, the last part is the summary, the paper hopes to has a certain practical significance on the implement of SZ tobacco company comprehensive budget management. At the same time, the paper also hopes to play a useful referene on comprehensive budget management in tobacco industry.