基于价值链的Y制造企业全面预算管理优化研究

发布时间：2018-04-14 13:30

本文选题：全面预算管理 + 价值链　；参考：《湘潭大学》2017年硕士论文

【摘要】：在当今世界经济全球化的格局下,中国企业面对着日益激烈的国内外市场。全面预算管理作为管理会计系统的一个重要部分能够使企业实现规模、成本、价格、质量的市场竞争优势和综合经济效益,创造企业价值并且提升企业的核心竞争力,它整合了企业的物流和信息流,对企业战略目标的规划、日常活动的控制、经营风险分散以及优化资源配置有着重大意义。随着预算管理不断的发展,传统的预算管理的弊端逐渐出现,因此学术界将传统预算管理理论向外拓展,与价值链理论和作业管理理论交叉融合用来解决传统预算管理的弊端。基于价值链的全面预算管理体系是以企业的流程和作业为核心,通过分析企业的整体价值链来全面衡量企业内部流程、供应链和客户关系,再通过消除非增值作业来优化企业的作业流程,从而更好的适应企业价值最大化目标。本文以Y制造企业为研究对象,采用文献研究、问卷调查和案例分析等方法发现Y制造企业现行的预算管理存在一系列的问题,导致预算管理无法发挥出积极作用,由此通过结合企业实际构建基于价值链的全面预算管理体系来解决并完善Y制造企业的预算管理。本文首先阐述了基于价值链的全面预算管理体系的相关理论,重点说明了价值链与全面预算相融合的效果和意义。然后通过从预算管理组织机构的设立、编制内容、编制流程以及对预算的控制、调整、考评这些方面对Y企业现行预算管理体系进行分析,通过问卷调查这种形式和相关的财务数据研究,深入挖掘出Y企业现行预算管理存在的问题以及主要原因。再对改进Y企业现有的预算管理提出了基于价值链的全面预算管理体系的改进思路,具体的对Y企业外部价值链和内部价值链进行分析并且优化,并以此构建基于价值链的全面预算管理体系,从预算的基于战略导向的目标确定、预算的编制、预算执行与控制和预算考评等方面进行具体的阐述;最后,提出对于Y企业适用的基于价值链的全面预算体系的预期效果、预期不足和相应的解决措施。本文希望能够对价值链和全面预算管理体系进行深入研究,做出一个较为系统的探讨,分析建立一个基于价值链的全面预算管理体系,解决Y企业在预算管理进程中所遇到的实际问题,并对企业的全面预算管理体系发展有所促进与启发。
[Abstract]:With the globalization of the world economy, Chinese enterprises are facing increasingly fierce domestic and foreign markets.As an important part of the management accounting system, comprehensive budget management can enable enterprises to realize the market competitive advantage of scale, cost, price, quality and comprehensive economic benefits, create enterprise value and enhance the core competitiveness of enterprises.It integrates the logistics and information flow of the enterprise, and has great significance for the planning of the enterprise's strategic goal, the control of daily activities, the dispersion of business risks and the optimization of resource allocation.With the continuous development of budget management, the disadvantages of traditional budget management appear gradually. Therefore, the traditional budget management theory is expanded outwards in academic circles, and intersected with value chain theory and activity management theory to solve the disadvantages of traditional budget management.The overall budget management system based on the value chain is based on the process and operation of the enterprise, through the analysis of the overall value chain of the enterprise to comprehensively measure the internal process, supply chain and customer relationship.By eliminating non-value-added activities to optimize the business process, so as to better adapt to the goal of maximizing enterprise value.This paper takes Y manufacturing enterprise as the research object, using the methods of literature research, questionnaire investigation and case analysis, finds that there are a series of problems in the current budget management of Y manufacturing enterprise, which lead to the budget management can not play a positive role.Therefore, the comprehensive budget management system based on the value chain is constructed to solve and perfect the budget management of Y manufacturing enterprise.This paper first expounds the related theories of the comprehensive budget management system based on the value chain, focusing on the effect and significance of the integration of the value chain and the comprehensive budget.Then through the establishment of the budget management organization, the content, the process, the control, adjustment and evaluation of the budget management system, the current budget management system of Y enterprise is analyzed.By means of questionnaire survey and related financial data research, the problems and main reasons of current budget management in Y enterprise are excavated deeply.Then to improve the existing budget management of Y enterprise put forward a comprehensive budget management system based on the value chain to improve the train of thought, specific analysis and optimization of the external value chain and internal value chain of Y enterprise.And build a comprehensive budget management system based on the value chain, from the budget based on the strategic direction of the goal determination, budget preparation, budget implementation and control and budget evaluation and other aspects of the specific elaboration;This paper puts forward the expected effect of the value chain based comprehensive budget system for Y enterprise, the expected deficiency and the corresponding solutions.This paper hopes to make a deep study on the value chain and the overall budget management system, to make a more systematic discussion, and to analyze and establish a comprehensive budget management system based on the value chain.To solve the practical problems encountered in the budget management process of Y enterprise, and to promote and enlighten the development of the overall budget management system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

【参考文献】