基于柔性战略的M公司预算管理研究

发布时间：2018-03-01 09:02

本文关键词： 预算管理柔性战略战略导向案例分析　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：面对信息全球化、经济全球化等一系列变革的冲击,企业经营环境变化的速度是空前的。企业战略和内部控制制度能否适应变化的需要,成为企业生存发展的关键。作为企业实现内部控制重要手段的预算管理,能否适应随时发生的可预期或不可预期的变化;能否帮助企业合理的进行资源配置,有效实现组织目标,成为关系企业生死存亡的重要问题。目前,为了适应这个变革的时代,许多企业的战略已逐渐由刚性转向柔性,着重关注企业的适应性、变化性和灵活性,强调通过自身的变化,促进企业抓住机遇、有效发展。传统预算的刚性管理,已经不能满足企业发展的需要,企业柔性战略与传统预算管理之间的矛盾日趋明显,企业柔性战略和预算管理的有机结合成为目前亟待解决的问题。本文主要采用系统分析法、文献研究法和案例分析法,以M公司为例,通过实地调研,查找问题并进行原因分析,探寻柔性战略与预算管理的结合点,构建基于柔性战略的预算管理的新模式。本文共有六个部分:第一部分为绪论,主要包括研究背景、意义、研究内容、方法和思路以及文献综述等;第二部分为理论基础,主要有战略管理理论、柔性战略理论、预算管理理论和内部控制理论;第三部分是M公司概况及其预算管理现状分析,在对M公司现状进行介绍的基础上,分析了其在预算管理上存在的主要问题和原因;第四部分是M公司基于柔性战略的预算管理框架设计研究,主要包括预算管理的改进思路、预算目标的确定、预算管理模式的确立、编制程序与方法的选择;第五部分是M公司基于柔性战略预算管理的运行研究,主要包括M公司预算管理组织机构的设置、管理流程的优化、预算管理控制制度的完善、预算管理目标考评和奖惩机制的健全等;第六部分是研究结论。本文在对M公司经营状况、预算管理存在的问题进行分析的基础上,构建了一套基于柔性战略的预算管理的新模式,有效的提高了公司的预算管理水平和行业竞争力,对M公司有较强的适用性。同时,通过对M公司进行案例分析,寻找出柔性战略和预算管理的结合点和结合方式,对其他同类企业具有一定的参考和推广价值。
[Abstract]:In the face of the impact of a series of changes, such as information globalization and economic globalization, the pace of change in the business environment of enterprises is unprecedented. Can enterprise strategies and internal control systems adapt to the changing needs? As an important means to achieve internal control, whether budget management can adapt to the expected or unexpected changes occurring at any time, whether to help the enterprise to allocate resources reasonably, is the key to the survival and development of enterprises. The effective realization of organizational goals has become an important issue related to the survival or death of enterprises. At present, in order to adapt to this era of change, many enterprises' strategies have gradually shifted from rigidity to flexibility, focusing on the adaptability, variability and flexibility of enterprises. It is emphasized that through its own changes, enterprises can be promoted to seize the opportunity and develop effectively. The rigid management of traditional budget can no longer meet the needs of enterprise development, and the contradiction between flexible strategy and traditional budget management is becoming more and more obvious. The organic combination of flexible strategy and budget management has become an urgent problem to be solved. This paper mainly adopts system analysis, literature research and case analysis, taking M Company as an example, through field investigation. Find out the problems and analyze the reasons, explore the combination of flexible strategy and budget management, and construct a new model of budget management based on flexible strategy. This paper has six parts: the first part is introduction, including the research background, significance, The second part is the theoretical basis, including strategic management theory, flexible strategic theory, budget management theory and internal control theory. The third part is the general situation of M Company and the analysis of the current situation of budget management. On the basis of introducing the current situation of M Company, the paper analyzes the main problems and reasons of its budget management. The 4th part is the research on the design of budget management framework based on flexible strategy in M Company, including the improvement of budget management, the determination of budget objectives, the establishment of budget management model, the selection of compiling procedures and methods. The 5th part is the research on the operation of M company based on flexible strategic budget management, including the setting up of budget management organization, the optimization of management process, the perfection of budget management control system, the establishment of budget management organization, the optimization of management process, and the improvement of budget management control system. The 6th part is the conclusion of the research. Based on the analysis of M Company's operating situation and the problems of budget management, A new model of budget management based on flexible strategy is constructed, which effectively improves the level of budget management and industry competitiveness of the company, and has a strong applicability to M Company. At the same time, through the case study of M Company, To find out the combination of flexible strategy and budget management, it has certain reference and promotion value for other similar enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7

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