H集团有限公司全面预算管理研究

发布时间：2018-04-04 18:18

本文选题：全面预算　切入点：预算编制　出处：《沈阳工业大学》2017年硕士论文

【摘要】：全面预算管理作为发达国家多年积累的先进管理经验,推动了国内外各大企业的发展。它有利于企业内部控制机制的建立健全,提高企业的财务管理水平,推动公司战略目标的顺利实现。施工企业基于其行业施工周期长、规模大、耗用资金量大等特点,要想有效地进行控制管理,就需要建立一种行之有效的管理机制。全面预算管理作为一种科学的管理方法,融合了战略、经营、财务、人力资源等管理内容,有助于提高企业的战略实施效果和经营效率。全面预算管理在我国施工企业中的作用显得越来越重要,因而,探讨和研究全面预算管理在我国施工企业中的应用就很有必要性和实际意义。本文以全面预算管理理论作为指导,首先,对国内外关于全面预算管理的理论研究进行了概述,对已有的研究成果做出了评述,并对全文涉及的基本概念进行了界定,详细介绍了全面预算管理的内容、编制方法和所依据的理论基础等。在此基础上,以H集团有限公司全面预算管理为研究对象,从H集团有限公司全面预算管理的指导思想、组织架构、预算编制、审核修正、下达执行、考评分析等方面深入剖析其预算管理现状,找出其在预算管理方面存在如下几个问题:预算管理组织体系不健全、预算管理意识欠缺、对预算管理监督不到位、业绩考评与激励制度没有落实等。之后,本文对H集团有限公司全面预算管理组织体系、流程体系进行了重新构建,运用AHP法对H集团有限公司预算考评体系进行构建与分析,并为H集团有限公司全面预算管理的有效运行提供了一些实施保障措施,以期能够提高H集团有限公司的经济效益和经营管理水平,加速H集团有限公司战略目标的顺利实现,实现企业价值最大化。
[Abstract]:Comprehensive budget management, as an advanced management experience accumulated by developed countries for many years, has promoted the development of domestic and foreign enterprises.It is beneficial to the establishment and perfection of internal control mechanism, the improvement of financial management level and the smooth realization of the company's strategic goal.Based on the characteristics of long construction period, large scale and large consumption of funds in construction enterprises, it is necessary to establish an effective management mechanism in order to control and manage effectively.Comprehensive budget management, as a scientific management method, integrates the management contents of strategy, management, finance, human resources and so on, and helps to improve the effect and efficiency of strategy implementation.The role of comprehensive budget management in Chinese construction enterprises is becoming more and more important. Therefore, it is necessary and practical to explore and study the application of comprehensive budget management in Chinese construction enterprises.This paper is guided by the theory of comprehensive budget management. Firstly, it summarizes the theoretical research on comprehensive budget management at home and abroad, comments on the existing research results, and defines the basic concepts involved in the full text.The contents, compilation methods and theoretical basis of total budget management are introduced in detail.On this basis, taking the total budget management of H Group Co., Ltd as the research object, from the guiding ideology, organizational structure, budget preparation, review and amendment of H Group Co., Ltd, the overall budget management is issued and executed.In the aspects of evaluation and analysis, the present situation of budget management is analyzed in depth, and the following problems are found: the organizational system of budget management is not perfect, the consciousness of budget management is lacking, and the supervision of budget management is not in place.Performance evaluation and incentive system has not been implemented.After that, this paper reconstructs the overall budget management organization system and process system of H Group Co., Ltd., and uses AHP method to construct and analyze the budget evaluation system of H Group Co., Ltd.It also provides some safeguard measures for the effective operation of the overall budget management of H Group Co., Ltd., in order to improve the economic benefit and management level of H Group Co., Ltd., and accelerate the successful realization of the strategic goal of H Group Co., Ltd.To maximize the value of the enterprise.
【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】：F426.92;F406.7

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