| 烟草商业企业预算控制存在的问题及改进对策 |
| |
| 引用本文： | 梁黎军,韩慧娟,金世龙.烟草商业企业预算控制存在的问题及改进对策[J].价值工程,2012,31(30):128-130. |
| |
| 作者姓名： | 梁黎军 韩慧娟 金世龙 |
| |
| 作者单位： | 内蒙古通辽市烟草公司,通辽,028000 |
| |
| 摘 要： | 预算控制是通过预算的形式规范各部门行为、调整与修正各部门行为与目标的偏差,保证各级管理目标和企业战略目标实现的过程。本文立足于烟草商业企业预算控制的现实情况,分析了其在预算目标、预算编制内容、预算编制方法、预算执行与考核等方面存在的问题,并提出了相应的改进对策。
|
| 关 键 词： | 烟草商业企业 预算控制 改进对策 |
Problems in Budget Control for Tobacco Commercial Enterprise and Improvement Measures |
| |
| LIANG Li-jun
,
HAN Hui-juan
,
JIN Shi-long.Problems in Budget Control for Tobacco Commercial Enterprise and Improvement Measures[J].Value Engineering,2012,31(30):128-130. |
| |
| Authors: | LIANG Li-jun HAN Hui-juan JIN Shi-long |
| |
| Institution: | LIANG Li-jun;HAN Hui-juan;JIN Shi-long(Inner Mongolia Tongliao Tobacco Company,Tongliao 028000,China) |
| |
| Abstract: | Budget control is a way to regulate department behavior,adjust and correct the deviation of department behavior and target,and achieve all levels of management target and enterprise strategic target.Based on the current situation of budget control of tobacco company,the paper analyzes the problems in budget target,budgeting content,budgeting method,budget implementation and assessment,and puts forward the corresponding improvement measures. |
| |
| Keywords: | tobacco commercial enterprise budget control improvement countermeasures |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
