蒙牛公司全面预算管理下成本控制研究

发布时间：2018-02-05 20:25

本文关键词： 全面预算管理成本控制资源配置　出处：《山东工商学院》2017年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是实现公司经营目标的方法之一,对公司的快速发展起着重要的作用。全面预算管理对公司生产经营活动制定目标并实施干预,现已成为公司一种具有控制、考评等诸多功能的重要内部控制手段。全面预算管理的系统性特征,能够帮助公司有效的进行成本控制。公司的管理层为了适应日趋激烈的市场竞争,需要不断地完善公司的内部组织形式及管理方式。在竞争激烈的市场环境条件下,公司间产品价格的博弈极其重要,同等品质下更低廉的产品需要良好的成本控制。高效的预算管理和成本控制制度能够最大程度的降低公司的成本费用,有效的实现公司的资源配置。公司为了在同行业中占据有利地位,需要重视对公司的内部管理,做好公司的全面预算体系,整合公司的优质资源,降低运营成本,提高公司的核心竞争力。本文主要以蒙牛公司为研究对象,以蒙牛公司全面预算管理下的成本控制作为主要研究内容,对国内外关于全面预算管理下成本控制的理论与发展进行了梳理,然后依据全面预算下成本控制的相关理论对蒙牛公司全面预算实施情况进行介绍与分析,详细地探讨了蒙牛公司的成本控制方法,指出蒙牛公司在全面预算管理体系实施过程中存在着预算管理的组织机构设置不健全、成本预算各方面脱节、预算管理模式及考核指标单一、信息化程度有待提高等不足,以此从优化全面预算管理机构、健全公司成本预算编制、完善配套考核体系、提高信息化管理水平等方面提出相应的改进措施,从而改善蒙牛公司的全面预算管理体系,对乳品行业实施全面预算管理体系进行成本控制具有一定的借鉴意义。
[Abstract]:Comprehensive budget management is one of the ways to achieve the company's business objectives, which plays an important role in the rapid development of the company. Now it has become a kind of important internal control means with many functions such as control, appraisal and so on. Can help the company to effectively carry out cost control. The management of the company in order to adapt to the increasingly fierce market competition. Need to constantly improve the internal organization and management of the company. In the competitive market environment, the inter-company product price game is extremely important. Cheaper products of equal quality require good cost control. Efficient budget management and cost control systems can minimize the cost of the company. Effective implementation of the company's resource allocation. In order to occupy a favorable position in the same industry, the company needs to attach importance to the internal management of the company, do a good job of the company's overall budget system, and integrate the company's high-quality resources. This paper mainly takes Mengniu Company as the research object and takes the cost control under the overall budget management of Mengniu Company as the main research content. The theory and development of cost control under the overall budget management at home and abroad are combed out, and then the implementation of the overall budget of Mengniu Company is introduced and analyzed according to the related theory of cost control under the overall budget. The cost control method of Mengniu Company is discussed in detail, and it is pointed out that there is not perfect organization setting of budget management and the cost budget is disjointed in all aspects of the cost budget management system in Mengniu Company. Budget management model and assessment indicators are single, the degree of information needs to be improved, so as to optimize the overall budget management institutions, improve the company cost budget preparation, improve the supporting assessment system. In order to improve the overall budget management system of Mengniu Company, the corresponding improvement measures are put forward in respect of improving the level of information management. It is useful for dairy industry to carry out the cost control of comprehensive budget management system.
【学位授予单位】：山东工商学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.82

【相似文献】