基于平衡计分卡的TD建材公司全面预算管理研究

发布时间：2018-01-02 02:27

本文关键词：基于平衡计分卡的TD建材公司全面预算管理研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：全面预算管理自20世纪产生至今一直都是企业发展的重要手段之一,经过了几百年的不断变革和发展,最终形成了现在企业中广泛应用的全面预算的管理体系。全面预算管理之“全面”,就是因为它包含了“全额,全员,全程”的含义。在全面预算中,企业所有的环节都被纳入预算管理体系中,包括企业所有的部门,甚至所有的人员。全面预算管理对于建立现代企业制度,提高企业管理水平,增强企业竞争力有着重要意义。传统的全面预算体系包括业务预算,财务预算和资金支持预算三部分。其中以销售预算和经营预算编制财务预算。然而这种基于外部环境稳定,市场竞争和平和财务目标逻辑下的预算体系,已经无法适应现代化的动态市场环境。传统的全面预算管理体系不仅无法充分的发挥出其应有的功能,反而还制约了企业的发展速度。因此本文将结合平衡计分卡来对传统的全面预算管理体系加以改进,对全面预算与平衡计分卡相结合的可行性和必要性进行分析,最终形成能够更加适应市场变化的全面预算管理体系。本文以TD建材公司为例,通过对TD建材公司的预算现状进行分析,找到其存在的问题,并对这些问题进行具体的分析。通过对公司近三年财务数据进行分析和对比,得出现有预算体系中存在的问题,缺陷以及现有的公司战略目标。建立适应该公司的基于平衡计分卡的全面预算管理体系,将平衡计分卡特有的四个维度融入到全面预算管理中,通过对财务指标和非财务指标的具体分析,建立一个使TD建材公司能够更加适应市场发展变化的全面预算管理体系。通过这一全新的体系,使TD建材公司更加接近公司的战略目标,完成公司长远发展的美好愿景。基于平衡计分卡的全面预算管理体系比传统的全面预算管理体系增加了对于非财务指标的分析,而这些非财务指标往往是公司发展容易忽视但却影响重大的因素,这些因素虽然看似零散,但是对公司的发展有很大的影响。本文针对TD建材公司建立了基于平衡计分卡的全面预算管理体系,并利用该体系进行了预算尝试。新的全面预算管理体系中对于非财务指标的考虑,使公司在编制预算的时候能够更加全面的去感受市场环境变化因素所带来的变化。通过对比发现,基于平衡计分卡做出的全面预算,预算数值更加接近实际发生的数值,这一全新的体系使公司的预算能够更加真实准确的反应出公司的发展状况,由此证明了基于平衡计分卡的全面预算体系是可行并且有效的。
[Abstract]:Comprehensive budget management since twentieth Century has always been one of the important means of enterprise development, through the development and change of hundreds of years, and eventually formed a widely used now in the enterprise comprehensive budget management system. The comprehensive budget management of the "comprehensive", because it contains a "full, full, full of meaning in the overall budget, all aspects of business are included in the budget management system, including enterprises in all sectors, even all the staff. The comprehensive budget management for the establishment of a modern enterprise system, improve enterprise management level, has important significance to enhance the competitiveness of enterprises. The traditional comprehensive budget system includes business budget and financial budget. The three part of the funds to support the budget. The sales budget and budget budget. However the stable external environment based on market competition and financial goal of peace The logic of the budget system, has been unable to adapt to the dynamic market environment. The modernization of the traditional comprehensive budget management system can not fully play its proper function, but also restricts the pace of development of the enterprise. This paper will combine the Balanced Scorecard to the traditional comprehensive budget management system to be improved, analyzed the feasibility and necessity the combination of comprehensive budget and the balanced scorecard, the final formation can be more adapt to market changes in the overall budget management system. In this paper, TD building materials company as an example, through the analysis of TD building materials company's budget situation, find the existing problems, and carries on the concrete analysis on these problems. Through analysis and comparison of the company nearly three years of financial data, some existing problems in the budget system, the existing defects and the strategic objectives of the company. The company should establish a suitable base On balance scorecard comprehensive budget management system, into four dimensions of the Balanced Scorecard specific to the comprehensive budget management, through the analysis of specific financial indicators and non-financial indicators, the establishment of a TD building materials company to adapt to changes in market development is comprehensive budget management system. Through this new system so, TD building materials company strategic target closer to the company's vision to complete the company's long-term development. The Balanced Scorecard of the comprehensive budget management system based on the traditional comprehensive budget management system has increased for the analysis of non financial indicators and non-financial indicators, these companies are often easy to overlook development but the impact of major factors, these although seemingly fragmented, but has a great influence on the development of the company. This paper TD building materials company established a balanced scorecard comprehensive budget management system based on And, try to use the budget system. The comprehensive budget management in the new system for non-financial indicators into account, the company will be more fully to the changes brought about by the factors of the change of market environment in the preparation of the budget. By comparison, the Balanced Scorecard to make comprehensive budget based on the budget is more close to the numerical actually, this new system so that the company's budget can more accurately reflect the development status of the company, it is proved that the comprehensive budget system based on the balanced scorecard is feasible and effective.

【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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