發(fā)布時(shí)間：2018-06-15 23:27

  本文選題：全面預(yù)算實(shí)施 + 用友NC　； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：中國煙草行業(yè)實(shí)行統(tǒng)一領(lǐng)導(dǎo)、垂直管理、專賣專營的管理體制。中國煙草總公司對全國煙草行業(yè)“人、財(cái)、物、產(chǎn)、供、銷、內(nèi)、外、貿(mào)”進(jìn)行集中統(tǒng)一管理。卷煙、煙葉的購銷價(jià)格及煙葉加工費(fèi)由中國煙草總公司統(tǒng)一核定�，F(xiàn)金凈流量為正數(shù)且保持較高的穩(wěn)定性,企業(yè)經(jīng)營風(fēng)險(xiǎn)相對較低。成本費(fèi)用的高低決定了企業(yè)盈利能力的大小,也直接體現(xiàn)了行業(yè)管理水平的高低。因此,根據(jù)煙草行業(yè)的特點(diǎn),成本費(fèi)用控制是財(cái)務(wù)管理乃至企業(yè)管理的核心。 黑龍江省煙草公司在實(shí)施全面預(yù)算管理軟件之前,預(yù)算管理工作基本處于半人工處理模式。不僅預(yù)算編制工作繁瑣,而且上報(bào)和批復(fù)過程沒有形成規(guī)范化管理,各個(gè)管理部門沒有統(tǒng)一的報(bào)表來支持決策層制定管理標(biāo)準(zhǔn)。本文以黑龍江省煙草公司在會同第三方軟件公司聯(lián)合研發(fā)和實(shí)施全面預(yù)算管理軟件為例,分析如何實(shí)現(xiàn)全省范圍內(nèi)煙草公司全面預(yù)算管理軟件的實(shí)施和應(yīng)用,以及通過實(shí)施全面預(yù)算管理軟件來實(shí)現(xiàn)自己的管理目標(biāo)。 文中在對實(shí)施全面預(yù)算管理軟件的過程中,如何合理的利用項(xiàng)目管理方法來指導(dǎo)項(xiàng)目的實(shí)施做了案例的分析。通過案例的分析,進(jìn)一步說明了黑龍江省煙草公司全面預(yù)算管理軟件的實(shí)施,與項(xiàng)目管理理論的相融合是保證項(xiàng)目成功的關(guān)鍵因素。
[Abstract]:China's tobacco industry is under a unified leadership, vertical management and monopoly management system. China Tobacco Corporation has centralized and unified management of "people, property, production, supply, marketing, internal, external and trade" in the national tobacco industry. Cigarette, leaf purchase price and tobacco processing fee by China Tobacco Corporation unified approval. The net cash flow is positive and keeps high stability, and the operating risk is relatively low. The cost determines the profitability of the enterprise and directly reflects the level of industry management. Therefore, according to the characteristics of tobacco industry, cost-cost control is the core of financial management and even enterprise management. Before the implementation of total budget management software in Heilongjiang tobacco company, the budget management work is basically in the semi-manual mode. Not only the budget preparation work is tedious, but also the reporting and approval process has not formed the standardized management, each management department does not have the unified report form to support the decision-making layer to establish the management standard. Taking Heilongjiang Province Tobacco Company as an example to develop and implement the comprehensive budget management software jointly with the third party software company, this paper analyzes how to realize the implementation and application of the comprehensive budget management software for tobacco companies throughout the province. And through the implementation of comprehensive budget management software to achieve their management objectives. In this paper, a case study on how to use the project management method to guide the implementation of the project is given in the process of implementing the comprehensive budget management software. Through the case analysis, it is further explained that the implementation of the comprehensive budget management software of Heilongjiang Tobacco Company and the integration of the project management theory are the key factors to ensure the success of the project.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.52;F406.7;F426.8

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相關(guān)期刊論文 前1條

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本文編號：2024114