B集团全面预算管理流程再造方案设计

发布时间：2018-03-28 01:01

本文选题：全面预算管理　切入点：流程再造　出处：《重庆理工大学》2017年硕士论文

【摘要】：全面预算管理作为对现代企业的成熟与发展起过重大推动作用的管理系统,对提高企业的管理效率与市场竞争力至关重要。上世纪20年代,全面预算管理首次被应用于企业管理当中,取得了很好的效果,随后就被更多的企业管理者所采用,成了企业管理的重要组成部分。近年在我国政府高度重视和大力支持下,广大企业纷纷加入到全面预算管理的实践队伍中。但是有相当一部分企业的全面预算管理应用效果并不理想,究其原因,主要是对全面预算管理认识不到位,尤其在全面预算管理流程方面存在着许多问题,例如预算编制流程效率低、预算执行流程难以控制等,这就为企业全面预算管理流程再造提出了管理上的要求。本文所研究的B集团成立于2005年,是一家致力于药品研发、生产、销售一条龙的集团化企业,其在2013年引入全面预算管理,但是现有的全面预算管理流程并不健全,存在流程不合理,审批节点过多等问题,甚至一些关键的预算流程还是空白,已经严重影响企业下一阶段的发展。本文通过对B集团现状的研究和分析,充分考虑到再造前B集团预算流程存在的问题,对照国内外先进的预算管理经验,运用企业流程再造理论,提出了B集团全面预算管理流程再造方案。该方案充分体现全面预算的全面性和全员性,先完成组织重构,解决B集团组织架构不合理、职责不清的问题,再确定的预算目标,然后正确的执行预算,最后建立健全预算考核与分析体系,使再造后的预算流程更加科学、顺畅;并确保在B集团新组织架构下每个预算流程都能高效运行,以提高财务管理效率,增强财务的监督控制职能,为B集团企业战略目标实现提供有利支持。同时借鉴平衡计分卡对流程再造后的效果进行评价,确定再造后流程的优越性、有效性,使它更加适应B集团经营管理的需要。希望能通过对B集团全面预算管理流程的再造,为那些正在发展中、全面预算管理制度不成熟的企业,在面临全面预算管理流程方面的问题时提供一个参考案例。
[Abstract]:As a management system that plays an important role in the maturation and development of modern enterprises, comprehensive budget management plays an important role in improving the management efficiency and market competitiveness of enterprises. Comprehensive budget management has been applied to enterprise management for the first time, and has achieved good results, and then adopted by more and more enterprise managers, which has become an important part of enterprise management. In recent years, our government has attached great importance to and strongly supported it. The vast number of enterprises have joined in the practice of comprehensive budget management. However, a considerable number of enterprises have not achieved ideal results in the application of comprehensive budget management. The main reason is that the understanding of comprehensive budget management is not in place. In particular, there are many problems in the overall budget management process, such as the low efficiency of the budget preparation process, the difficulty in controlling the budget execution process, and so on. This puts forward management requirements for the reengineering of the enterprise's overall budget management process. Group B, which was established in 2005, is a collectivized enterprise committed to drug research and development, production and sales. It introduced total budget management in 2013, but the existing overall budget management process is not sound, there are some problems such as unreasonable process, too many examination and approval nodes, and even some key budget processes are still blank. It has seriously affected the development of the next stage of the enterprise. Through the research and analysis of the present situation of Group B, this paper fully considers the problems existing in the budget process of Group B before reengineering, contrasts with the advanced experience of budget management at home and abroad. Based on the theory of business process reengineering, this paper puts forward the overall budget management process reengineering scheme of Group B. this scheme fully reflects the comprehensiveness and all-staff nature of the overall budget, and first completes the organizational reconfiguration and solves the unreasonable organizational structure of Group B. The problem of unclear responsibilities, then determine the budget objectives, and then correctly implement the budget, and finally establish a sound budget assessment and analysis system, so that the budget process after re-engineering more scientific, smooth; And to ensure that each budget process can be run efficiently under the new organizational structure of Group B to improve the efficiency of financial management and enhance the function of financial supervision and control, At the same time, using the balanced scorecard to evaluate the effect of the process reengineering, determine the superiority and effectiveness of the reengineering process. To make it more suitable for the needs of Group B. it is hoped that through the reengineering of the overall budget management process of Group B. it is hoped that for those enterprises that are in the process of developing a comprehensive budget management system that is not mature, Provide a reference case in the face of problems in the overall budget management process.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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