S公司战略导向型全面预算管理案例研究
发布时间：2018-07-16 15:14
【摘要】：企业战略目标是在考虑企业内外部环境的相关因素的基础上所确定的企业发展目标,它指导企业合理配置资源,决定组织未来的发展方向,对企业发展至关重要。预算管理是企业管理活动的重要组成部分,全面预算管理体系作为预算管理的重要手段,其科学性和可行性逐渐在我国企业中获得了认可。同时,越来越多的企业,特别是大型企业引入全面预算管理体系,将企业的关键问题融入这一管理体系,指导企业进行经营管理,帮助企业实现经营目标。基于战略导向的全面预算管理体系的构建就是将企业战略目标与预算管理有机结合起来,将战略目标分解量化到预算目标中,从而使企业战略贯穿生产经营的全过程,有效地推动企业战略目标的落实。本文从以战略为导向的预算管理角度出发,首先阐述了研究的研究背景、研究意义,结合国内外研究评述,确定本文的研究内容以及研究方法。然后以S公司为案例,介绍企业概况和组织机构。在调研和总结其全面预算管理体系构建现状的基础上,提出其中存在的问题,即预算目标与集团战略目标存在偏差、预算执行效果有待提升、预算分析尚待完善、预算控制仍需强化以及预算考评需进一步完善。最后,结合国内外先进的全面预算管理经验,针对以上问题对其全面预算管理体系进行优化设计。本文将预算管理与战略管理相结合,提出了以战略为导向开展企业全面预算管理工作的思路,将S公司发展战略置于其全面预算管理的核心位置,对其现有的全面预算管理体系做进一步的优化,并提出预算管理体系运行以及优化方案实施的保障措施,旨在为S公司提供完善、具体、可行的优化方案,推动其全面预算管理体系的完善进程。
[Abstract]:The enterprise strategic goal is the enterprise development goal which is determined on the basis of considering the relevant factors of the internal and external environment of the enterprise. It guides the enterprise to allocate the resources reasonably, decides the organization future development direction, is very important to the enterprise development. Budget management is an important part of enterprise management activities. As an important means of budget management, the overall budget management system has been gradually recognized in Chinese enterprises. At the same time, more and more enterprises, especially large enterprises, introduce comprehensive budget management system, integrate the key problems of enterprises into this management system, guide enterprises to manage and help enterprises achieve their business objectives. The construction of the comprehensive budget management system based on the strategic orientation is to combine the strategic objectives with the budget management organically, and to decompose the strategic objectives into the budget objectives, so that the enterprise strategy runs through the whole process of production and operation. Effectively promote the implementation of the strategic objectives of enterprises. From the point of view of strategy oriented budget management, this paper first expounds the research background and significance of the research, combined with the domestic and foreign research comments, determines the research content and research methods of this paper. Then take S company as the case, introduces the enterprise general situation and the organization. On the basis of investigating and summarizing the present situation of the construction of its comprehensive budget management system, the paper puts forward the existing problems, that is, the deviation between the budget target and the strategic objective of the group, the effect of budget execution to be improved, the budget analysis to be improved, and the budget analysis to be improved. Budget control still needs to be strengthened and budget evaluation needs to be further improved. Finally, the comprehensive budget management system is optimized and designed according to the advanced experience of total budget management at home and abroad. This paper combines the budget management with the strategic management, and puts forward the idea of taking the strategy as the direction to carry out the overall budget management of the enterprise, and puts the development strategy of S company in the core position of its overall budget management. Make further optimization to its existing overall budget management system, and put forward the guarantee measures of budget management system operation and optimization scheme implementation, in order to provide perfect, concrete and feasible optimization scheme for S Company. To promote the improvement of its overall budget management system.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.48
本文编号：2126785
[Abstract]:The enterprise strategic goal is the enterprise development goal which is determined on the basis of considering the relevant factors of the internal and external environment of the enterprise. It guides the enterprise to allocate the resources reasonably, decides the organization future development direction, is very important to the enterprise development. Budget management is an important part of enterprise management activities. As an important means of budget management, the overall budget management system has been gradually recognized in Chinese enterprises. At the same time, more and more enterprises, especially large enterprises, introduce comprehensive budget management system, integrate the key problems of enterprises into this management system, guide enterprises to manage and help enterprises achieve their business objectives. The construction of the comprehensive budget management system based on the strategic orientation is to combine the strategic objectives with the budget management organically, and to decompose the strategic objectives into the budget objectives, so that the enterprise strategy runs through the whole process of production and operation. Effectively promote the implementation of the strategic objectives of enterprises. From the point of view of strategy oriented budget management, this paper first expounds the research background and significance of the research, combined with the domestic and foreign research comments, determines the research content and research methods of this paper. Then take S company as the case, introduces the enterprise general situation and the organization. On the basis of investigating and summarizing the present situation of the construction of its comprehensive budget management system, the paper puts forward the existing problems, that is, the deviation between the budget target and the strategic objective of the group, the effect of budget execution to be improved, the budget analysis to be improved, and the budget analysis to be improved. Budget control still needs to be strengthened and budget evaluation needs to be further improved. Finally, the comprehensive budget management system is optimized and designed according to the advanced experience of total budget management at home and abroad. This paper combines the budget management with the strategic management, and puts forward the idea of taking the strategy as the direction to carry out the overall budget management of the enterprise, and puts the development strategy of S company in the core position of its overall budget management. Make further optimization to its existing overall budget management system, and put forward the guarantee measures of budget management system operation and optimization scheme implementation, in order to provide perfect, concrete and feasible optimization scheme for S Company. To promote the improvement of its overall budget management system.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.48
【参考文献】
相关期刊论文 前10条
1 段晓红;;探讨基于平衡计分卡应用的全面预算管理[J];会计师;2015年03期
2 夏蕾;;基于战略导向的全面预算管理体系研究[J];现代经济信息;2014年24期
3 马文红;;基于战略导向全面预算编制原则和流程的探讨[J];时代金融;2014年03期
4 宋良荣;江红;;基于经济增加值的企业全面预算管理研究[J];技术经济与管理研究;2014年01期
5 郝栋梁;;基于作业的企业预算管理体系运行机制构建[J];财会通讯;2013年32期
6 秦玄;;基于战略的企业全面预算管理体系构建[J];财会通讯;2013年20期
7 廖敏霞;;我国企业实施全面预算管理的实践与探讨[J];企业经济;2013年05期
8 贺世强;;中小企业全面预算战略管理研究——基于平衡计分卡的分析[J];技术经济与管理研究;2012年10期
9 向显湖;毛洁;;动态竞争战略下的全面预算管理[J];财经科学;2012年06期
10 段炼;;企业全面预算管理探微[J];新闻前哨;2011年10期
相关硕士学位论文 前7条
1 王洁;以战略为导向的W地产公司全面预算管理研究[D];苏州大学;2015年
2 缪婷婷;基于战略导向的苏建科集团全面预算管理体系设计[D];苏州大学;2015年
3 苏峰;全面预算管理在S集团的应用研究[D];上海交通大学;2014年
4 岳鹏;SK公司基于价值链的全面预算管理模式的构建[D];山东大学;2012年
5 吕丽;战略、绩效与全面预算管理[D];上海交通大学;2012年
6 高耸;C公司全面预算管理分析评价[D];厦门大学;2009年
7 李军纪;AJ集团公司预算管理机制研究[D];上海交通大学;2008年
，本文编号：2126785
本文链接：https://www.wllwen.com/gongshangguanlilunwen/2126785.html
