發(fā)布時間：2018-06-15 23:27

  本文選題：全面預算實施 + 用友NC　； 參考：《北京交通大學》2014年碩士論文

【摘要】：中國煙草行業(yè)實行統(tǒng)一領導、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、物、產(chǎn)、供、銷、內(nèi)、外、貿(mào)”進行集中統(tǒng)一管理。卷煙、煙葉的購銷價格及煙葉加工費由中國煙草總公司統(tǒng)一核定。現(xiàn)金凈流量為正數(shù)且保持較高的穩(wěn)定性,企業(yè)經(jīng)營風險相對較低。成本費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,成本費用控制是財務管理乃至企業(yè)管理的核心。 黑龍江省煙草公司在實施全面預算管理軟件之前,預算管理工作基本處于半人工處理模式。不僅預算編制工作繁瑣,而且上報和批復過程沒有形成規(guī)范化管理,各個管理部門沒有統(tǒng)一的報表來支持決策層制定管理標準。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)和實施全面預算管理軟件為例,分析如何實現(xiàn)全省范圍內(nèi)煙草公司全面預算管理軟件的實施和應用,以及通過實施全面預算管理軟件來實現(xiàn)自己的管理目標。 文中在對實施全面預算管理軟件的過程中,如何合理的利用項目管理方法來指導項目的實施做了案例的分析。通過案例的分析,進一步說明了黑龍江省煙草公司全面預算管理軟件的實施,與項目管理理論的相融合是保證項目成功的關鍵因素。
[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.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TP311.52;F406.7;F426.8

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相關期刊論文 前1條

1 王健明;;基于ERP的企業(yè)全面預算管理系統(tǒng)研究[J];現(xiàn)代商貿(mào)工業(yè);2010年19期

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本文編號：2024114