基于EVA理论C供电公司全面预算管理研究

发布时间：2018-02-04 16:43

  本文关键词： 全面预算 EVA 供电公司　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：自从20世纪以来,全面预算管理就逐渐成为公司经营管理的主要手段。在经历不断的变革与发展,全面预算管理现在已经慢慢从对公司的生产计划、协调发展工具与方式,一点点成长为包括编制、执行、考评等综合性强的管理系统,因此全面预算管理也在企业的管理中起着至关重要的作用。现在,经济在发展,资本市场也是日益活跃,公司的管理层更加的关注了股东的价值增加,正因如此,价值驱动因素得到了广泛重视。EVA(经济增加值),即企业税后净经营利润扣除所有资本成本的剩余。经济增加值理论是二十世纪八十年代初,思腾思特,一个美国咨询公司第一次发表在重要期刊上,此后EVA便被各种公司广泛应用,并用来作为综合评价指标来衡量公司经营业绩。相对于传统预算评价指标,EVA能对公司的价值创造能力与经济效率实施直观与准确的反映。本文基于全面预算管理与EVA相结合的理论,研究了 C供电公司的全面预算管理当前状况,分别对全面预算管理的原则、组织体系、组织机构、预算编制、预算执行、预算考核与评价环节进行具体分析,发现C供电公司在传统全面管理的系统中有如下不足:第一,预算管理的问题,即管理观念存在误区、管理组织系统不完善。第二,预算编制环节,存在预算编制的方法简单、预算目标与实际脱轨等问题。第三,预算执行环节的不足,分别是公司对预算执行的跟踪不够、预算调整数额较大。第四,预算考核与评价环节的问题,即考核方法简单与考核力度太小,并且考核目标缺少激励性。针对这些不足,本文结合EVA思想建立新的C供电公司全面预算管理系统,分别在预算目标、组织体系、编制、控制以及考核环节,依据公司所处社会环境与本身发展能力,给出相应对策。希望可以透过预算的管理让公司利用自身优势对有关的资源进行有效整合,真正让公司的价值可以达到最大化,从而能够证明应用EVA的全面预算管理,对公司有着巨大价值。
[Abstract]:Since 20th century, the overall budget management has gradually become the main means of the company management. After continuous changes and development, the overall budget management has been gradually from the production plan of the company. Coordinated development tools and methods, a little bit of growth to include compilation, implementation, evaluation and other comprehensive management system, so comprehensive budget management also plays a vital role in the management of enterprises. Now. With the development of economy, the capital market is becoming more and more active, and the management of the company pays more attention to the value increase of shareholders. Because of this, the value driver has been widely paid attention to. EVA (Economic value added). That is, the net operating profit after tax deducts the surplus of all capital costs. The theory of economic added value is published in an important journal for the first time in early 1980s, by Scott, an American consulting firm. Since then, EVA has been widely used by a variety of companies, and used as a comprehensive evaluation index to measure the performance of the company. Compared with the traditional budget evaluation indicators. EVA can directly and accurately reflect the value creation ability and economic efficiency of a company. This paper is based on the theory of the combination of total budget management and EVA. This paper studies the current situation of the overall budget management in C Power supply Company, and analyzes the principles, organization system, organization, budget making, budget execution, budget assessment and evaluation of the overall budget management. Found that C power supply company in the traditional overall management system has the following shortcomings: first, the budget management problems, that is, the misconception of management, management organization system is not perfect. Second, budget preparation. There are simple methods of budgeting, budget goals and actual derailment and other problems. Third, the lack of budget implementation link, respectively, the company is not enough to track the budget implementation, budget adjustment amount is larger. 4th. The problems of budget assessment and evaluation, that is, simple assessment methods and too little assessment, and the lack of incentive to assess the objectives. In view of these deficiencies. Combined with the idea of EVA, this paper establishes a new comprehensive budget management system of C power supply company, which is based on the social environment and development ability of the company in the aspects of budget objectives, organization system, compilation, control and examination. It is hoped that the company can make use of its own advantages to effectively integrate the related resources through the management of the budget, so that the value of the company can be maximized. Thus, it can prove that the application of EVA total budget management, has great value to the company.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
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本文编号：1490663