基于平衡计分卡的A公司全面预算管理研究

发布时间：2018-04-10 17:38

本文选题：公司战略 + 全面预算管理　；参考：《重庆理工大学》2017年硕士论文

【摘要】：目前,我国管理会计人才十分短缺,难以满足企业的发展和管理需求,2014年以来,财政部下发了一系列有关管理会计的政策文件,积极推进管理会计体系的建设,管理会计的职能和应用受到越来越多的关注和重视。而全面预算作为管理会计的三大系统之一,其在企业管理中的地位和作用也日益显著。企业通过全面预算管理,可以对一定时期内的有限资源进行科学分配,可以对企业的经营活动进行详细规划,从而保证企业资源的最大化利用和企业战略目标的顺利实现。然而,随着人们对预算管理研究和实践的不断深入,传统的以财务指标为主要衡量和考核依据的预算模式,其固有的弊端和不足也日益凸显出来,比如:预算管理与战略的脱节,预算编制的不精确,预算考核指标的不全面等等问题,引起了不少学者和企业高管的重视和思考,因此,企业全面预算管理体系和方法的创新发展也就显得十分重要。本文研究认为全面预算和平衡计分卡同时作为重要的战略工具,在某些程度和方面具有很多共同点和耦合性,将平衡计分卡引入到企业的预算管理中来,可以有效弥补全面预算管理的短板,确保了公司战略价值的有效发挥。本文主要采用案例研究的方法,首先分析A公司全面预算管理的现状及不足之处。接着从A公司的战略出发,运用平衡计分卡对其战略进行分解,设计了新的全面预算指标体系,并从预算的编制、执行、控制、反馈和考核等系列流程,构建了基于平衡计分卡的A公司全面预算管理体系。最后,针对A公司预算管理引入平衡计分卡提出一些保障措施和需要注意的问题,希望平衡计分卡能够在A公司日常经营和预算管理中发挥更多的能动作用,为公司的进一步发展创造更多的价值。
[Abstract]:At present, there is a shortage of managerial accounting personnel in our country, and it is difficult to meet the development and management needs of enterprises. Since 2014, the Ministry of Finance has issued a series of policy documents on management accounting, actively promoting the construction of management accounting system.More and more attention has been paid to the function and application of management accounting.As one of the three systems of management accounting, total budget plays an increasingly important role in enterprise management.Through the comprehensive budget management, the limited resources can be allocated scientifically in a certain period of time, and the management activities of the enterprises can be planned in detail, so as to ensure the maximum utilization of the enterprise resources and the smooth realization of the strategic objectives of the enterprises.However, with the deepening of the research and practice of budget management, the traditional budget model, which is based on financial indicators, has more and more disadvantages.For example, the disconnection between budget management and strategy, the imprecision of budget preparation, the incompleteness of budget assessment index, and so on, have aroused the attention and thinking of many scholars and enterprise executives.The innovation and development of enterprise comprehensive budget management system and method is also very important.In this paper, as an important strategic tool, the comprehensive budget and balanced scorecard have many common points and coupling in some degree and aspect, so the balanced Scorecard is introduced into the budget management of enterprises.Can effectively make up for the shortcomings of overall budget management, to ensure the company's strategic value of effective play.This article mainly uses the case study method, first analyzes the A company overall budget management present situation and the insufficiency.Then, starting from the strategy of Company A, using the balanced Scorecard to decompose its strategy, a new comprehensive budget index system is designed, and a series of processes such as budget preparation, execution, control, feedback and assessment are also presented.The overall budget management system of company A based on balanced scorecard is constructed.Finally, the introduction of balanced scorecard to the budget management of company A puts forward some safeguard measures and some problems needing attention. It is hoped that the balanced scorecard can play a more active role in the daily operation and budget management of A company.For the further development of the company to create more value.
【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】：F426.471;F406.7

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