Study On The Cost Budget Optimization Of X Tobacco Company Under PDCA Cycle

The tobacco industry is a special industry in China economy,which has the characteristics of high monopoly and the combination of government and enterprise.The influence of the nature of the industry,although the introduction of the comprehensive budget management in the tobacco industry has more than ten years,but now a lot of the municipal-scale tobacco company budget management is still not perfect,operational efficiency is difficult to improve.X tobacco companies as a prefecture-level tobacco company,extensive in recent years,low operational efficiency,cost management of the growing problem of,this is largely because of the company during the cost due to the lack of budget management.Since our country's tobacco products are strictly controlled by the state tobacco monopoly law from production to sales,the production plan,sales plan,purchase price and sales price are all managed by the state.The expenditure of the period is not controlled by the state coercive means,but also due to the lack of compulsory control,the cost management is extensive and the expenditure is arbitrary,which seriously affects the efficiency of the company.Therefore,this paper aims to introduce PDCA cycle and optimize the budget management of X tobacco company,divide the budget management into four phases,which are PLAN,DO,CHECK and ACT.In this way,we can promote the economic efficiency and management ability of companies.This paper takes X tobacco company as the study object,analyzes the current situation of X company and its budget management in the first place,then analyze the current problems,and sum up the causes of the problems.After studying the case company's analysis and theory,this paper decides to embed PDCA cycle into its budget management and optimize its design.In the design of optimization scheme,the general idea is explained first,then the main means of optimization are introduced.After the concrete scheme of is to the company during the cost budget management,combed the detail during the process of budget management and the cost of the each process management methods and responsible departments,each step of the budget management puts forward the feasible optimization measures,is the core content of this article.In order to enhance the feasibility of the optimization scheme,a series of safeguards are designed to ensure that the optimization scheme can be implemented in the practice of X tobacco company.Through a series of optimization processes,X tobacco company can establish a complete set of budget management system for the period.Through the implementation of this system,X tobacco company can effectively control the cost expenditure and low operating efficiency,in this way can achieve the aim of reducing cost and promote efficiency of the enterprise.