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近年来,烟草行业提出以“卷烟上水平”为基本方针和战略任务,以创建优秀烟草企业、成本费用对标争优、加强全面预算管理等措施为抓手,要求各项工作以精益化管理为基础,而预算定额的制定和管理,是工作精益化管理要求的具体体现。预算定额管理是提升管理质量,挖掘企业潜力,促进企业可持续发展的重要手段。本文结合作者实际工作经验,对预算定额管理进行了探讨,分析了当前存在的问题,进而提出如何开展预算定额管理,提高预算编制的科学性、准确性,全面提升公司预算管理水平。
In recent years, the tobacco industry has proposed the “tobacco standards” as its basic policy and strategic task, starting with creating excellent tobacco companies, reducing costs and expenses, promoting overall budget management and other measures, and demanding that all work should be lean Based on the management, and the formulation and management of budget quotas, is a concrete manifestation of the requirements of the work of lean management. Budget quota management is to improve management quality, tap the potential of enterprises and promote sustainable development of enterprises an important means. Based on the actual working experience of the author, this paper discusses the budget quota management, analyzes the existing problems, and then proposes how to carry out the quota management, enhances the scientific and accurate budget preparation, and comprehensively improves the budget management of the company.