基于经济增加值的F公司全面预算管理优化研究

发布时间：2018-03-28 03:37

本文选题：经济增加值　切入点：全面预算管理　出处：《重庆理工大学》2017年硕士论文

【摘要】：全面预算管理作为经营管理活动的重要工具,是少数几个可以把企业中所存在的关键问题融合在一起进行调控管理的方法之一,具有计划、协调、控制、激励和评价等诸多职能。然而,随着企业价值最大化理念的逐步树立,传统预算的弊端也凸显出来:预算目标与价值创造目标脱节,缺乏资本成本意识,对企业资源分配的引导不足,考评未与价值创造挂钩等。如何将企业价值创造与预算管理对接,将价值理念融入预算管理,用价值指导预算编制、执行、考评,成为一个亟待解决的课题。将经济增加值(EVA)引入全面预算,从价值创造视角优化全面预算,有助于改进预算决策者和预算执行者的委托代理关系、优化资源配置,实现企业价值管理目标。本文以F公司为例,对EVA与全面预算的结合应用进行了详细的描述。首先,对全面预算管理理论、经济增加值理论及全面预算管理与EVA的契合理论进行阐述,为后文提供理论支撑。说明将EVA引入全面预算管理的必要性与可行性,引入EVA对预算管理进行重新审视,树立价值管理理念。然后,引入F公司案例,在实地调研中,发现F公司预算管理存在缺乏战略引导性,对价值创造认识不足,预算考评未与EVA挂钩等问题。基于以上问题,构建EVA导向下的F公司全面预算管理体系,从事前的预算编制到事中预算控制和事后预算考评都以价值创造为指引,通过:(1)分析EVA驱动因素;(2)识别关键绩效指标;(3)细化EVA预算责任中心;(4)动态监控预算执行;(5)建立与EVA挂钩的绩效评价;(6)优化预算绩效指标,对F公司传统预算在价值创造方面的不足进行优化,并说明EVA融入全面预算管理的效果。最后,分析将EVA引入全面预算应注意的问题,从F公司预算理念树立、预算执行监督、预算考评完善等角度,全方位、全流程地优化F公司传统预算,对F公司提升价值创造能力具有一定的实践意义,对其他同类企业也有借鉴意义。
[Abstract]:As an important tool of management and management activities, comprehensive budget management is one of the few ways to control and control the key problems that exist in an enterprise. However, with the gradual establishment of the idea of maximizing the value of the enterprise, the disadvantages of the traditional budget are also highlighted: the disconnection between the budget goal and the value creation goal, and the lack of capital cost consciousness. How to link the value creation with the budget management, how to integrate the value concept into the budget management, how to use the value to guide the budget preparation, implementation, evaluation, etc. The introduction of EVA into the total budget and optimization of the overall budget from the perspective of value creation will help to improve the principal-agent relationship between budget decision makers and budget executors and optimize the allocation of resources. This paper takes F Company as an example to describe the application of EVA and total budget in detail. Firstly, the theory of total budget management is introduced. The theory of economic value added and the fit theory of total budget management and EVA are expounded, which provides theoretical support for the following articles. It explains the necessity and feasibility of introducing EVA into comprehensive budget management, and introduces EVA to re-examine budget management. Set up the idea of value management. Then, introduce the case of company F, in the field investigation, find that the budget management of F company is lack of strategic guidance, lack of understanding of value creation, budget evaluation is not linked with EVA and so on. To construct the overall budget management system of company F under the guidance of EVA, the pre-budget preparation, budget control and post-event budget evaluation are all guided by value creation. By analyzing the driving factor of EVA (1) identifying the key performance index (3) refining the budget responsibility center of EVA (4) monitoring budget execution dynamically, establishing the performance evaluation linked with EVA (6) optimizing budget performance index. This paper optimizes the deficiency of traditional budget in value creation of F Company, and explains the effect of integrating EVA into total budget management. Finally, the paper analyzes the problems that should be paid attention to when introducing EVA into the overall budget, and sets up the budget idea and supervises budget execution from F Company. From the perspective of budget evaluation and perfection, optimizing the traditional budget of F Company in all directions and whole process has certain practical significance to enhance the value creation ability of F Company, and also has reference significance to 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】：F426.47;F406.7

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