基于EVA的HB制造公司全面预算管理研究

发布时间：2018-02-10 05:35

本文关键词： 全面预算管理 EVA HB制造公司　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为企业经营管理活动中的重要的手段和工具,全面预算管理已然发展为集计划、监督、考核及激励等作用为一体的管理体系,而且在企业的管理系统和内部控制过程中占据着核心位置。但是,企业的价值创造能力因经济的快速发展和资本市场的不断完善越来越受到人们的关注,股东价值最大化也成为了企业生产经营活动的目标。1982年,美国的一家管理咨询公司——思腾·思特(Stern Steward)公司首次提出了经济增加值(EVA),随后,这一指标被广泛应用于众多行业及企业并取得很大的成效。EVA是指企业税后营业净利润在扣除了所有资本成本后的盈余,相对于传统的预算评价指标,EVA指标更能真实地反映企业的经济效率和价值创造能力,将EVA引入全面预算管理,可以使全面预算管理的整个过程都服务于企业的价值创造。本文以国内外学者对全面预算管理、EVA和基于EVA的全面预算管理的研究现状为起点,简要阐述了全面预算管理与EVA的相关理论,并对EVA在全面预算管理中的应用进行了阐释和分析。在此基础上,本文以HB制造公司为研究对象,对其基于EVA的全面预算管理的构建进行了深入分析和说明。目前,HB制造公司的全面预算管理采用的是以利润为导向的传统模式,本文对其目前模式下的全面预算管理组织机构、全面预算编制、全面预算执行控制和全面预算考评等情况进行了剖析,发现其全面预算管理体系存在预算目标具有短视性、预算管理体系不利于公司长期价值的实现、未建立具体的预算考评激励方法等问题。针对上述问题,本文将EVA引入到HB制造公司的全面预算管理体系中,将其预算组织机构划分为EVA责任中心,并以EVA目标为起点为其进行预算编制,使其预算执行控制和考评与EVA指标紧密结合,最后提出几点保障措施以确保全面预算管理体系能够有效实行。本文在基于EVA的全面预算管理体系的研究和改进过程中,仍然存在一些难以避免的漏洞,这需要在实践中不断改进和完善。
[Abstract]:As an important means and tool in enterprise management activities, comprehensive budget management has developed into a management system that integrates the functions of planning, supervision, examination and encouragement. Moreover, it occupies the core position in the process of management system and internal control of enterprises. However, the value creation ability of enterprises is paid more and more attention due to the rapid development of economy and the continuous improvement of capital market. In 1982, a management consulting firm in the United States, Stern Steward, for the first time, proposed the value added of economy (EVAN). This indicator has been widely used in many industries and enterprises and has achieved great success. Eva refers to the surplus of the net operating profit after deducting all the capital costs. Compared with the traditional budget evaluation index, EVA can truly reflect the economic efficiency and value creation ability of the enterprise, and introduce EVA into the overall budget management. It can make the whole process of total budget management serve the value creation of enterprises. This paper briefly expounds the related theories of total budget management and EVA, and explains and analyzes the application of EVA in total budget management. On this basis, this paper takes HB Manufacturing Company as the research object. The construction of total budget management based on EVA is deeply analyzed and explained. At present, the overall budget management of HB manufacturing company is based on the traditional profit-oriented mode. The comprehensive budget preparation, the overall budget execution control and the comprehensive budget evaluation are analyzed. It is found that the overall budget management system has short-sighted budget objectives, and the budget management system is not conducive to the realization of the long-term value of the company. In view of the above problems, this paper introduces EVA into the overall budget management system of HB manufacturing company, and divides its budget organization into EVA responsibility center. The EVA target is taken as the starting point for the budget preparation, so that the budget execution control and evaluation are closely combined with the EVA index. Finally, some safeguards are put forward to ensure that the overall budget management system can be implemented effectively. In the process of research and improvement of the overall budget management system based on EVA, there are still some unavoidable loopholes in this paper. This needs to be continuously improved and perfected in practice.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

【参考文献】