| With the promulgation of the tobacco tax and price increase policy and the implementation of tobacco control regulations across the country,the production and sales capacity of tobacco is further limited,and the resistance is increasing year by year.The tobacco industry is gradually promoting comprehensive budget management,with the aim of reducing costs and increasing efficiency.The innovation and optimization of the budget quota management system is a key link in comprehensive budget management.In the "Application Guidelines and Budget Quota Standards Discussion Draft for Comprehensive Budget Management in the Tobacco Industry" issued in 2016,the National Tobacco Monopoly Administration explicitly requested tobacco enterprises to accelerate the establishment of budget quota management systems and apply them to comprehensive budget management work to catch up with the pace of high-quality development in the industry.In order to implement the requirements of the superiors,the marketing center,as the vanguard of YN China Tobacco,is actively implementing comprehensive budget management and initially exploring the establishment of a budget quota management system in 2020.But with the transformation of internal management in the marketing center from "fine" to "precise",it is urgent to innovate and optimize the budget quota management system in order to better adapt to work requirements.The article explores the background and significance of optimizing the budget quota management system,summarizes the research on comprehensive budget management,budget quota management system,and the combination of comprehensive budget management and budget quota management system at home and abroad,and provides a comprehensive explanation of relevant concepts and theories.On the basis of previous research,the YN China Tobacco Marketing Center was selected as the research object,and research methods such as literature research,questionnaire survey,and case analysis were used to study the current budget work of the marketing center.The main focus was on analyzing the problems and internal causes in the construction of the budget quota management system of the marketing center.It was found that due to the industry monopoly system The insufficient emphasis on quota management work and the inadequate functioning of budget management organizations have led to issues such as low participation in budget quota work,insufficient scientific preparation of budget quota standards,insufficient analysis and control of budget execution processes,and inadequate budget assessment and incentive mechanisms.And based on this,optimization measures for the budget quota management system were proposed: firstly,promoting the concept of budget quotas,enhancing employee participation,creating a budget culture atmosphere,strengthening the promotion and implementation of budget systems,and improving the depth and breadth of budget training;The second is to negotiate and communicate to enrich the preparation methods,improve the scientificity of budget preparation,and take domestic marketing expenses and vehicle operation expenses as examples in the key expenses of the marketing center,further optimize the quota standards on the basis of the original quota,so that the quota results are more practical;The third is to strengthen budget execution analysis,strengthen process control,improve the quality of budget execution analysis,and establish a dynamic budget adjustment mechanism to further strengthen budget control;The fourth is to improve the budget assessment and incentive mechanism,and optimize the assessment indicators.Optimize the budget quota management system through the above measures and improve the comprehensive budget management level.The research results of this article are supported by cases and data from the author’s actual work,and the budget quota management system of YN China Tobacco Marketing Center has been re optimized and improved.At the same time,application methods have been analyzed and verified with examples.Some of the research results have shown good application effects in practical work scenarios.It is beneficial to guide and assist other enterprises in optimizing their budget management system in the process of implementing comprehensive budget management,taking into account industry characteristics and actual feedback issues.This provides a certain reference and inspiration for optimizing the budget quota management system under the premise of comprehensive budget management. |
