Y工业企业预算管理体系改进研究

发布时间：2018-02-24 00:25

本文关键词： 企业预算管理体系编制策略　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：市场经济体制下,企业成为参与市场竞争的主体,这就意味着任何的一家企业要想在与其它竞争对手的竞争过程中赢得竞争优势,就必须要注重提升企业的核心竞争力,而这必然与企业的预算管理水平直接相关。企业的预算是否合理、预算管理是否到位这直接决定于企业的预算管理体系是否健全。相对于一般的商业企业、服务型企业而言,工业企业的运营由于涉及到采购、库存、生产、销售、售后服务等环节,因此对预算管理的要求更高,这就需要工业企业必须要构建完善的全面预算管理体系,以为企业预算编制、预算执行、预算控制、预算评价等提供体系性保障。工业企业预算管理是工业企业生产管理与生产运营的总体规划,是工业企业将战略发展目标、经营活动计划以数量的方式系统地反映出来,并以此作为“标准”开展企业“内控”,帮助工业企业实现战略发展目标的有效工具。本文中,运用相关的理论作为指导,以Y工业企业作为研究对象,运用查阅文献法、问卷调查法等研究方法比较全面、系统地研究了Y工业企业预算管理体系改进问题。文中首先比较全面、客观地分析了Y工业企业预算管理体系现状(重点从预算编制、预算执行、预算控制、预算评价等四个方面),揭示了该公司预算管理体系存在的突出问题以及归因;然后重点从改进Y工业企业全面预算管理组织体系、预算管理目标、预算编制程序、预算内容、预算执行、预算控制与变更、预算评价等方面提出了Y工业企业预算管理体系改进、优化的具体策略;并从意识、领导、组织、信息化建设等方面提出了促进Y工业企业全面预算管理体系实施的保障措施,这对于提升Y工业企业的预算管理水平、完善预算管理体系以及促进企业战略发展目标的顺利实现具有重要的意义。
[Abstract]:Under the market economy system, the enterprise becomes the main body participating in the market competition, which means that any enterprise wants to win the competitive advantage in the process of competition with other competitors, it must pay attention to enhance the core competitiveness of the enterprise. And this must be directly related to the level of budget management of the enterprise. Whether the budget of the enterprise is reasonable or not, whether the budget management is in place or not depends directly on whether the budget management system of the enterprise is sound or not. Since the operation of industrial enterprises involves procurement, inventory, production, sales, after-sales service and other links, so the requirements for budget management are higher, which requires industrial enterprises to build a comprehensive budget management system. It provides a systematic guarantee for enterprise budget preparation, budget execution, budget control, budget evaluation, etc. Budget management of industrial enterprises is the overall plan of production management and production operation of industrial enterprises, and is the strategic development goal of industrial enterprises. The plan of business activities is systematically reflected in a quantitative way, and it is used as an effective tool to carry out "internal control" of enterprises in a "standard" and to help industrial enterprises to achieve their strategic development goals. In this paper, relevant theories are used as the guidance. This paper takes Y industrial enterprise as the research object, makes use of the methods of consulting literature and questionnaire investigation, and systematically studies the improvement of the budget management system of Y industrial enterprise. This paper objectively analyzes the present situation of the budget management system of Y industrial enterprise (mainly from four aspects: budget preparation, budget execution, budget control and budget evaluation), and reveals the outstanding problems and attribution of the budget management system of the company. Then it focuses on improving the overall budget management organization system, budget management objectives, budget preparation procedures, budget contents, budget execution, budget control and changes in Y industrial enterprises. In the aspects of budget evaluation and so on, the paper puts forward the specific strategies of improving and optimizing the budget management system of Y industrial enterprises, and puts forward the guarantee measures to promote the implementation of the comprehensive budget management system of Y industrial enterprises from the aspects of consciousness, leadership, organization, information construction, etc. It is of great significance to improve the budget management level of Y industrial enterprises, perfect the budget management system and promote the smooth realization of the strategic development goals of the enterprises.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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