Testify the SAKM in tobacco commercial enterprise CRM customer clustering,the result validate SAKM is in.

Analyzing the performance evaluation system of tabacco commercial enterprises and based on Kpalna and Norton\'s Balanced Scorecard,the paper proposes a new idea on how to establish a performance management system for the tobacco commercial enterprises and puts forward a set of establishing performance evaluation system scheme for tobacco commercial enterprises.

To analyses systematically on the situation and problems of internal control environment of tobacco enterprises, points out the defects of internal control environment of tobacco industry, and gives some suggestio.

But this demonstrates certain limitation in tobacco enterprises.

Since the tobacco enterprises mainly deal with the production and business of tobacco,the interal control for tobacco enterprises is concerned with the control of cash flow, sales,inventory,purchas and cost.

On the Motivation Mechanism in Tobacco Enterprises;

The economic analysis on two types of steam source applying in tobacco enterprise;

Analysis of influencing factors in intellectual property development in tobacco enterprises and corresponding proposals;

Therefore, the tobacco companies in the data center design and improvement of the system on it is particularly important.