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本文以烟草商业企业预算定额管理工作作为研究对象,对目前某省级烟草企业预算定额管理工作中的问题进行了分析。在分析问题的基础上,运用科学管理理论和方法,对如何建设符合烟草商业企业预算管理特点的预算定额体系提出了初步设想,即在适用实际、公平合理、成本效益与效率、循序渐进、持续改进等原则的指引下,通过特定机构的组织领导,以预算管理归口部门为主导,识别需建立定额的事项(或指标)、确定合理的定额方法 ,结合与各预算单位的有效沟通,建立起一套预算定额体系,并在不断实践中持续改进。
This article takes the budget quota management of tobacco commercial enterprises as the research object, and analyzes the problems in the budget quota management of some tobacco enterprises at present. Based on the analysis of the problems and the scientific management theory and method, this paper puts forward the tentative plan of how to build a budget quota system that is in line with the budget management characteristics of tobacco commercial enterprises. That is to say, in practical application, fairness and reasonableness, cost effectiveness and efficiency, gradual and continuous improvement Under the guidance of such principles as the organization and leadership of a specific institution and the centralized budget management department, we identify the items (or indicators) that need to be fixed and determine a reasonable quota method. In combination with the effective communication with each budgetary unit, establish a Set a fixed budget system, and continue to improve in practice.