DC公司战略导向全面预算管理研究
发布时间：2018-08-28 07:50
【摘要】：全面预算管理作为一项管理工具,是经众多企业实践检验了的科学、合理、有效的管理控制方法,它集优化资源配置、改善经营管理、加强风险控制等功能于一身,同时能够把组织的多个关键要点融合并控制于一个相对统一的体系中,因而得到了理论和实务界的广泛认可。DC公司作为一家高新技术企业,其所在的太阳能光伏行业受政府政策、市场需求、技术变革等外部环境因素影响比较明显,从其行业特殊性考量,如何“修内功以应外力”,加强并改善内部经营管理以应对多变外部环境对公司造成的影响就显得尤为关键。因此,从DC公司战略规划和经营实际出发,构建并实施战略导向全面预算管理体系,就成为可供DC公司参考的管理途径之一。当前,理论界关于太阳能光伏行业实践全面预算管理的研究与讨论并不多,对此本文首先确定了研究方向和研究对象,接着搜集了国内外预算管理理论相关文献并对之进行综述性对照和梳理,由此探索并总结出战略导向全面预算管理体系框架。随后以该框架为参照,对DC公司预算管理的现状和问题进行有针对的分析和探讨,明确了从DC公司战略规划和经营实际出发改进其现有预算管理的方向。紧接着本文综合运用PEST、SWOT分析以及BCG矩阵等战略工具对DC公司的内外部环境进行分析和讨论,并结合DC公司产品结构特点作出适合公司未来经营发展的战略规划,同时运用战略地图实现公司战略规划与全面预算管理的无缝对接,随后在此基础上结合太阳能光伏行业自身特点及DC公司预算管理的现状和问题,从组织架构、预算编制、实施控制、预算考评等几个方向,有的放矢地提出诸如在DC公司董事会下增设预算管理委员会、预算编制引入“滚动预算”等方法并灵活加以选用、增加“资本预算”的编制、优化执行控制流程和考评奖罚机制等解决方案,在为DC公司全面预算管理构建一个完整体系的同时,更好地为其发展战略的实现服务。本文通过对太阳能光伏行业实践全面预算管理进行尝试性探讨,希望在为DC公司改善自身经营管理的同时,也能为类似的高新技术企业全面预算管理的实践提供参考,并对全面预算管理在不同行业的实践起到一定的补充效益。
[Abstract]:As a management tool, comprehensive budget management is a scientific, reasonable and effective management and control method that has been tested by many enterprises. It integrates the functions of optimizing the allocation of resources, improving management, strengthening risk control, etc. At the same time, the key points of the organization can be integrated and controlled in a relatively unified system, which has been widely recognized as a high-tech enterprise by both theoretical and practical circles. The solar photovoltaic industry in which it is located is obviously affected by external environmental factors such as government policies, market demand, technological changes, and so on. Considering the particularity of its industry, how to "repair internal work in order to respond to external forces"? Strengthening and improving internal management to cope with the impact of changing external environment on the company is particularly critical. Therefore, starting from the strategic planning and management practice of DC Company, the construction and implementation of a strategic oriented comprehensive budget management system has become one of the management approaches for the reference of DC Company. At present, there is not much research and discussion on the practice of total budget management in solar photovoltaic industry. In this paper, first of all, the research direction and research object are determined. Then it collects and summarizes the domestic and foreign relevant documents of budget management theory, and then explores and summarizes the framework of strategic oriented comprehensive budget management system. Based on the framework, this paper analyzes and discusses the current situation and problems of DC's budget management, and clarifies the direction of improving its current budget management from the perspective of DC's strategic planning and management practice. Then, this paper analyzes and discusses the internal and external environment of DC Company by using PEST,SWOT analysis and BCG matrix, and combines the characteristics of product structure of DC Company to make a strategic plan suitable for the future operation and development of the company. At the same time, the strategic map is used to realize the seamless docking of the company's strategic planning and overall budget management. Then, combining with the characteristics of the solar photovoltaic industry and the current situation and problems of the DC company's budget management, the paper discusses the organizational structure and budget preparation. Implementation of control, budget evaluation, and other directions, such as the establishment of a budget management committee under the board of directors of DC company, the introduction of "rolling budget" and flexible selection of budget preparation, so as to increase the preparation of "capital budget". In order to construct a complete system for the overall budget management of DC Company, we can optimize the execution control flow and the mechanism of evaluation, reward and penalty, and at the same time, better serve the realization of its development strategy. This paper attempts to discuss the practice of comprehensive budget management in solar photovoltaic industry, hoping that it can provide reference for the practice of comprehensive budget management of similar high-tech enterprises while improving its own management. And the overall budget management in the practice of different industries play a certain supplementary benefit.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6
本文编号：2208753
[Abstract]:As a management tool, comprehensive budget management is a scientific, reasonable and effective management and control method that has been tested by many enterprises. It integrates the functions of optimizing the allocation of resources, improving management, strengthening risk control, etc. At the same time, the key points of the organization can be integrated and controlled in a relatively unified system, which has been widely recognized as a high-tech enterprise by both theoretical and practical circles. The solar photovoltaic industry in which it is located is obviously affected by external environmental factors such as government policies, market demand, technological changes, and so on. Considering the particularity of its industry, how to "repair internal work in order to respond to external forces"? Strengthening and improving internal management to cope with the impact of changing external environment on the company is particularly critical. Therefore, starting from the strategic planning and management practice of DC Company, the construction and implementation of a strategic oriented comprehensive budget management system has become one of the management approaches for the reference of DC Company. At present, there is not much research and discussion on the practice of total budget management in solar photovoltaic industry. In this paper, first of all, the research direction and research object are determined. Then it collects and summarizes the domestic and foreign relevant documents of budget management theory, and then explores and summarizes the framework of strategic oriented comprehensive budget management system. Based on the framework, this paper analyzes and discusses the current situation and problems of DC's budget management, and clarifies the direction of improving its current budget management from the perspective of DC's strategic planning and management practice. Then, this paper analyzes and discusses the internal and external environment of DC Company by using PEST,SWOT analysis and BCG matrix, and combines the characteristics of product structure of DC Company to make a strategic plan suitable for the future operation and development of the company. At the same time, the strategic map is used to realize the seamless docking of the company's strategic planning and overall budget management. Then, combining with the characteristics of the solar photovoltaic industry and the current situation and problems of the DC company's budget management, the paper discusses the organizational structure and budget preparation. Implementation of control, budget evaluation, and other directions, such as the establishment of a budget management committee under the board of directors of DC company, the introduction of "rolling budget" and flexible selection of budget preparation, so as to increase the preparation of "capital budget". In order to construct a complete system for the overall budget management of DC Company, we can optimize the execution control flow and the mechanism of evaluation, reward and penalty, and at the same time, better serve the realization of its development strategy. This paper attempts to discuss the practice of comprehensive budget management in solar photovoltaic industry, hoping that it can provide reference for the practice of comprehensive budget management of similar high-tech enterprises while improving its own management. And the overall budget management in the practice of different industries play a certain supplementary benefit.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6
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