案例编号:
CN_2016KJYGSCW_4366
案例名称:
柳暗花明:云南红塔集团实施全面预算管理
译名:
Hongta Group: The Applicability of Overall Budget Management
中文关键词:
红塔集团;管理会计;全面预算管理;品牌战略
英文关键词:
Hongta Group; Management Accounting; Overall Budget Management
中文摘要:
红塔烟草(集团)有限责任公司(以下简称“云南红塔集团”)生产的“红塔山”、“玉溪”、“红梅”等卷烟名优品牌得到了全国消费者的广泛喜爱。本案例重点描述了云南红塔集团为何实施全面预算管理,及实施全面预算管理过程中碰到的困难。公司实施以品牌战略为起点的全面预算管理,一方面为了控制各项成本费用,另一方面实现公司品牌影响力的提升。全面预算管理与传统的财务预算有什么区别?公司组织架构对全面预算管理有什么影响?实施全面预算管理会遇到哪些困难,如何解决?
英文摘要:
Hongta Tobacco (Group) Co., Ltd was founded in Yuxi City, the \"Hometown of Yunnan Tobacco\", Yunnan Province in 1956. Since the Reform and Opening-up policy of China, Yuxi Cigarette Factory, the predecessor of Hongta Group, has courageously introduced foreign advanced technologies and created the strategic thought of \"First Workshop in the Tobacco Field \" so as to strengthen the implementation of reforms and innovations. As a result, it has achieved great-leap-forward development and its famous cigarette brands including \"Hongta Shan (Red Pagoda Mountain)\", \"Yuxi\" and \"Hongmei (Red Plum)\" are in the favor of many consumers around China.However, Hongta experienced very slow growth in late 1990s due to the lack of budget management. This case describes why Hongta has been applying overall budget management since 2002, the difficulties
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