预则立、不预则废,预算管理对于卷烟生产企业加强费用控制,提高管效率有非常重要的意义。但是,卷烟生产企业由于结构提升较慢,增长速度回落,要实现税利增长的目标,对企业提出了越来越高的要求。本文拟从卷烟企业预算管理存在的问题及成因进行探讨,并提出加强预算管理,有效控制成本费用的对策建议。 Pre-rule, not pre-waste, budget management for cigarette manufacturers to strengthen cost control, improve the efficiency of the tube is very important. However, due to the slow structure improvement and the slowdown of the growth rate of cigarette manufacturers, higher and higher requirements have been put on enterprises in order to achieve the goal of tax and profit growth. This article intends to discuss the problems existing in the budget management of cigarette enterprises and their causes, and puts forward countermeasures and suggestions on how to strengthen the budget management and effectively control the cost and expenses.