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预算管理是现代企业的一种科学的、有效的管理方法和手段,并已经在我国各大中型企业中得到了广泛应用。预算管理在企业管理中的应用实现了对企业整体资源的优化和整合,提高了企业的管理效率。多年的应用实践表明,这种管理模式的应用有效地提升了企业的管理效益,在很大程度上增加了企业的经济利益,更增加了公司股东的财富。预算管理主要是对企业内部的人力、物力、财力等资源进行合理的配置,并对各相关部门的工作进行有效协调,以此来提升企业的经济收益。本文将以烟草企业为研究的切入点,从财务稽核作为研究出发点,对烟草企业中如何通过预算管理对费用支出进行管控,如何“节能降耗、降本增效”等的有效策略进行分析,以期为促进我国烟草企业全面预算管理的实施奠定基础。
Budget management is a scientific and effective management method and means of modern enterprises, and has been widely used in various medium and large enterprises in our country. The application of budget management in enterprise management realizes the optimization and integration of the overall resources of enterprises and improves the management efficiency of enterprises. Years of practical application shows that the application of this management model effectively improves the management efficiency of enterprises, greatly increases the economic interests of the enterprises and increases the wealth of the shareholders of the company. Budget management is mainly to rationalize the allocation of manpower, material resources and financial resources within the enterprise, and to effectively coordinate the work of relevant departments so as to enhance the economic returns of the enterprises. This article will take the tobacco enterprise as an entry point, starting from the financial audit as a starting point, how to control the expenses and expenditures through the budget management in the tobacco industry, and how to carry out effective strategies such as “saving energy, reducing cost and increasing efficiency” Analysis, in order to lay the foundation for the implementation of comprehensive budget management in our country’s tobacco industry.