ZZ纺织公司基于业务流程重组的全面预算管理研究

发布时间：2018-01-18 14:32

本文关键词：ZZ纺织公司基于业务流程重组的全面预算管理研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：国际金融危机使世界经济格局发生了深刻变化,新的贸易格局、产业分工、先进的制造生产模式正在悄然形成。谋求新的生存出路、抓住新的发展机遇,成了全球纺织产业追寻的主题。作为我国传统的制造业和重要的支柱产业,纺织业对于缓解就业压力、促进经济社会发展起到了巨大作用。然而,近年来由于原料成本上涨、人民币升值、劳动成本增加、节能减排以及税收政策的影响,纺织行业不得不寻求新的途径来维持其生存和发展。全面预算管理作为衔接战略目标与执行的有效管理工具,对整合与控制企业内部资源起着非常重要的作用。为解决纺织企业面临的诸多问题,本文力图将业务流程重组与全面预算管理相结合,改变过去粗放的内部管理模式,严格控制企业成本,合理分配企业现有资源,防范业务流程中存在的风险。本文总结了国内外对全面预算管理的研究成果,阐述了全面预算管理体系和业务流程重组的相关理论,分析了基于业务流程重组的全面预算管理的优势。本文在理论分析的基础上,结合ZZ纺织公司转型升级期的实际情况,对公司的发展战略进行了分析,并依据公司的发展战略对企业的关键业务流程进行重组设计。重组后的业务流程减少了不增值的作业环节,降低了不可控成本的影响,在此基础上构建该公司的全面预算管理体系,并提出了相应的保障措施,希望能够帮助公司提高风险控制水平、降低成本费用。本文为ZZ纺织公司建立的基于业务流程重组的全面预算管理体系,仍需在实践的过程中继续完善。
[Abstract]:The international financial crisis has brought about profound changes in the world economic structure. The new trade pattern, industrial division of labor, and advanced manufacturing and production mode are quietly forming, seeking a new way out for survival and seizing new opportunities for development. As a traditional manufacturing industry and an important pillar industry, textile industry has played a great role in relieving employment pressure and promoting economic and social development. In recent years, due to the rising cost of raw materials, the appreciation of RMB, the increase of labor costs, energy saving and emission reduction, and the impact of tax policies. Textile industry has to find new ways to maintain its survival and development. Comprehensive budget management as an effective management tool to link strategic objectives and implementation. It plays a very important role in the integration and control of enterprise internal resources. In order to solve many problems faced by textile enterprises, this paper tries to combine business process reengineering with overall budget management. This paper summarizes the research results of comprehensive budget management at home and abroad, which changes the extensive internal management mode, strictly controls the enterprise cost, reasonably allocates the existing resources of the enterprise, and prevents the risks existing in the business process. This paper expounds the related theories of the overall budget management system and business process reengineering, and analyzes the advantages of the comprehensive budget management based on the business process reengineering. Combined with the actual situation of ZZ textile company in the period of transformation and upgrading, the development strategy of the company is analyzed. According to the development strategy of the company, the key business processes of the enterprise are redesigned. The reorganized business processes reduce the non-value-added activities, and reduce the impact of uncontrollable costs. On this basis, the overall budget management system of the company is constructed, and the corresponding protection measures are put forward, hoping to help the company to improve the level of risk control. The overall budget management system based on business process reengineering established by ZZ Textile Company still needs to be perfected in the process of practice.
【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】：F426.81;F406.7

【参考文献】