HR集团全面预算管理研究

发布时间：2018-01-09 03:06

本文关键词：HR集团全面预算管理研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：近几年,中国整体经济下行严重,实体经济萎靡不振,面对此种困境,国内企业尤其是大型的集团型企业,应积极通过采用有效的管理手段,提升企业管理水平,度过目前的艰难困境。全面预算管理在我国理论界和实务界经过长期的不断发展和实践,逐步实现了从传统财务预算管理到全面预算管理的转变,目前被越来越多的集团型企业所应用。可是在全面预算管理的推行过程中,尤其是初始试行阶段,因为全面预算管理理论的僵化和和企业管理经验的缺乏,往往使企业在实施时觉得有心无力,无法获得想要的管理效果。基于此背景,本文以HR集团为研究对象,描述其在实施全面预算管理初期出现的问题,并针对问题进行分析和延展研究,探索国内企业如何更好更有效的实施全面预算管理。HR集团股份有限公司在有色金属行业中一直占有重要地位,近几年来受国外市场和国家整体经济环境影响,市场行情一路走低,已经连续三年销售业绩下滑,利润为负,导致集团面临生死存亡。在内忧外患的情况下,HR集团在等待整体市场行情好转,有色金属价格回升的同时,也期望通过加强内部管理手段,控制并降低成本费用,以顺利度过有色金属行业的寒冬。HR集团高层经过研究决定,成立集团层面的预算管理委员会,在集团范围内试行全面预算管理。本文首先对全面预算管理的背景以及国内外预算管理研究发展状况进行了阐述,对比分析了国内外全面预算管理理论的发展历程,进而描述了全面预算管理的相关理论。在此基础上,以HR集团全面预算管理的运行情况为案例进行了考察研究,通过跟踪考察和研究该集团首次实行全面预算管理的情况,对其全面预算管理初步实施的效果进行了深入调查,重点讨论全面预算管理工作在初步试行过程中遇到的难题,以及由此引发的对国内企业实施全面预算管理的思考,对如何更好实施全面预算管理提出了具体建议,以期对其他企业实施全面预算管理起到趋利避害的参考作用。
[Abstract]:In recent years, China's overall economic downturn is serious, the real economy is depressed. In the face of this dilemma, domestic enterprises, especially large conglomerate enterprises, should actively adopt effective management measures. Improve the level of enterprise management, through the current difficult predicament. Comprehensive budget management in our theoretical and practical circles after a long period of continuous development and practice. It has gradually realized the transformation from traditional financial budget management to comprehensive budget management, which has been applied by more and more group enterprises, but in the implementation process of comprehensive budget management, especially in the initial trial stage. Because of the inflexibility of comprehensive budget management theory and the lack of enterprise management experience, enterprises often feel powerless and unable to obtain the desired management effect. In this paper, HR Group is taken as the research object to describe the problems in the initial implementation of overall budget management, and to analyze and extend the problems. Explore domestic enterprises how to better and more effective implementation of comprehensive budget management. HR Group Co., Ltd. has been playing an important role in the non-ferrous metal industry. In recent years, under the influence of foreign markets and the overall economic environment of the country, the market has been declining all the way, and the sales performance has declined for three consecutive years, resulting in negative profits, leading to the survival of the group. While waiting for the overall market to improve and prices for nonferrous metals to pick up, HR expects to control and reduce costs by strengthening internal management. In order to smoothly survive the cold winter of non-ferrous metal industry. HR group through research decisions, set up a budget management committee at the group level. This paper first describes the background of comprehensive budget management and the research and development of budget management at home and abroad. This paper compares and analyzes the development course of the theory of comprehensive budget management at home and abroad, and then describes the relevant theories of comprehensive budget management. Taking the operation of HR Group's overall budget management as a case study, this paper investigates and studies the first implementation of comprehensive budget management by following up and studying the operation of HR Group's overall budget management. The effect of the initial implementation of the overall budget management is investigated, with emphasis on the difficulties encountered in the preliminary implementation of the overall budget management. As well as the resulting thinking on the domestic enterprises to implement comprehensive budget management, how to better implement the overall budget management put forward specific recommendations. With a view to the implementation of comprehensive budget management for other enterprises to play a beneficial role in avoiding harm.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

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