Q公司全面预算管理研究

发布时间：2018-11-06 09:25

【摘要】：随着市场经济的不断发展,我国企业数量越来越多,规模越来越大,竞争也越来越激烈。为了提高企业的竞争实力和应对风险的能力,需要企业从内部管理着手,提高管理水平,加强内部控制。全面预算管理作为一种科学的管理方法,对于提高企业的管理水平和管理效率至关重要。国有企业作为我国企业管理效率较低的代表,对其进行改革是市场发展的必然结果。为了改变现状,提高其竞争力,我国大多数国有企业都实施了全面预算管理。实践证明,实行全面预算管理可以有效节约企业的成本,提高其管理水平。但是,企业在全面预算管理实施的过程中还存在诸多问题。本文采用案例研究的方法,选择国有企业Q公司为案例研究对象,对其全面预算管理的现状进行深入研究,从中发现它在实行全面预算管理过程中存在预算目标制定脱离战略目标、预算编制不够科学、预算执行不够到位、预算分析不深入以及预算考核流于形式等问题。针对这些问题,本文提出相应的优化建议,主要包括完善预算指标体系、应用先进预算方法、加大预算执行力度、提高预算分析的专业性以及健全企业考核与奖惩机制等改进措施,以期优化Q公司现有的全面预算管理体系,进而为其他的企业实施全面预算管理提供一定的借鉴意义。
[Abstract]:With the development of market economy, the number and scale of Chinese enterprises are more and more, and the competition is becoming more and more fierce. In order to improve the competitive strength and the ability to deal with risks, it is necessary to improve the management level and strengthen the internal control from the internal management. As a scientific management method, comprehensive budget management is very important to improve the management level and efficiency of enterprises. As the representative of low management efficiency, the reform of state-owned enterprises is the inevitable result of market development. In order to change the status quo and improve its competitiveness, most state-owned enterprises have implemented comprehensive budget management. Practice has proved that the implementation of comprehensive budget management can effectively save the cost of enterprises and improve their management level. However, there are still many problems in the implementation of overall budget management. This paper adopts the method of case study, chooses the state-owned enterprise Q company as the case study object, carries on the thorough research to its overall budget management present situation. It is found that in the process of carrying out comprehensive budget management there are some problems such as budget target making out of strategic objectives, budget preparation is not scientific, budget execution is not enough, budget analysis is not thorough, and budget assessment is a mere formality. Aiming at these problems, this paper puts forward the corresponding optimization suggestions, mainly including perfecting the budget index system, applying the advanced budget method, and strengthening the budget execution. To improve the professionalism of budget analysis and improve the mechanism of enterprise assessment, rewards and punishments, in order to optimize Q company's existing overall budget management system, and then provide some reference for other enterprises to implement comprehensive budget management.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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