H公司基于战略导向的全面预算管理研究

发布时间：2018-04-14 03:13

本文选题：育种行业 + 战略　；参考：《安徽大学》2017年硕士论文

【摘要】：全面预算管理是有效的企业管理工具,是全面、综合、系统的管理方法体系。世界500强的企业管理经验表明,全面预算管理在提高企业管理水平、增强企业的综合竞争实力方面具有显著作用。新世纪以来,国内越来越多的大中型企业开始引入全面预算管理制度,加速了国内企业健康发展,使国内企业的管理水平向世界优质企业趋近,完善了国内企业管理的控制、考评、激励等功能。全面预算的运用,提升了国内企业的管理水平,但是由于国内经济环境与国外不同、预算管理和战略目标脱节、企业自上而下对全面预算管理的认识不足等多种原因,造成全面预算在国内"重编制、轻执行"的现象普遍存在,没有达到最优效果。因此如何使全面预算在国内发挥出其最大价值,达成企业战略目标,成为亟待解决的问题。当前经济发展进入新常态,企业发展压力增大。外部环境的刚性约束需要尽快转为内部挖潜。内部管理最先进的工具依旧是全面预算管理,通过"战略量化"进行全面预算管理,能够发挥出全面预算的优势,提高企业的管理水平,实现企业竞争优势增强,助力企业持续发展,最终夺取实现战略目标的胜利。针对新世纪以来,有14年"中央一号"文件聚焦三农问题,笔者选取河南省H公司作为研究对象,为H公司全面预算管理设计编制方案,以此来为中型育种企业发展面临的内部管理问题提供借鉴。文章通过案例研究和文献综述法,对H公司进行了基于战略的全面预算管理研究。本文共分为六部分。第一部分为绪论,主要介绍本文的研究背景及意义、国内外研究综述、本文的研究思路和方法、创新点。第二部分介绍了相关概念和理论基础。主要介绍全面预算的概念,战略的概念以及本文涉及到的平衡计分卡等相关理论。第三部分开始对H公司管理案例进行分析,从企业的当前状况进行介绍和研究,通过行业状况更进一步研究H公司的管理情况。第四部分是对战略导向的全面预算管理进行设计。主要介绍了以平衡计分卡对战略的量化,H公司全面预算的编制及业绩考评。第五部分是对H公司的预算管理的保障措施介绍,主要介绍了 H公司实施全面预算管理时,如何做好进一步实施保障工作。第六部分总结了研究结论和不足以及对未来的研究进行了展望。主要展示本文的研究成果,以及述明笔者对于关于农业问题的基于战略的全面预算管理研究方向。本文的创新在于,通过平衡计分卡这个工具,实现了企业战略和全面预算管理的有机结合,使企业在预算中兼顾了长短期利益。同时,由于当前农业公司运用全面预算管理相对较少,本文以H种业公司为案例,对该公司的全面预算管理进行了设计及优化,对农业的全面预算进行科学管理进行了理论和实践的研究,为未来中型农业公司进行全面预算管理提供借鉴。
[Abstract]:Comprehensive budget management is an effective tool for enterprise management. It is a comprehensive, comprehensive and systematic management method system.The management experience of the top 500 enterprises in the world shows that the overall budget management plays a significant role in improving the management level and enhancing the comprehensive competitive strength of the enterprises.Since the new century, more and more large and medium-sized enterprises in China have begun to introduce comprehensive budget management system, which has accelerated the healthy development of domestic enterprises, brought the management level of domestic enterprises closer to the world's high quality enterprises, and improved the control of domestic enterprises' management.Evaluation, motivation, etc.The use of comprehensive budget has improved the management level of domestic enterprises. However, due to the difference between domestic economic environment and foreign countries, the disconnection between budget management and strategic objectives, and the lack of understanding of overall budget management from top to bottom, enterprises have a variety of reasons.The phenomenon of "heavy budget, light execution" exists in our country, and does not reach the optimal effect.Therefore, how to make the overall budget exert its maximum value in China and achieve the strategic goal of the enterprise has become an urgent problem to be solved.The current economic development enters the new normal, the enterprise development pressure increases.The rigid constraint of external environment needs to be converted to internal potential as soon as possible.The most advanced tool of internal management is still comprehensive budget management. Comprehensive budget management through "strategic quantification" can bring into play the advantages of comprehensive budget, improve the management level of enterprises, and enhance the competitive advantage of enterprises.Support the sustainable development of the enterprise, and finally win the victory of achieving the strategic goal.Since the beginning of the new century, there have been 14 years of "Central No. 1" document focusing on the issues concerning agriculture, rural areas and farmers. The author chooses H Company of Henan Province as the research object, and designs and formulates the overall budget management scheme for H Company.In order to provide a reference for the development of medium-sized breeding enterprises facing internal management problems.Through case study and literature review, this paper makes a strategic-based overall budget management study on H Company.This paper is divided into six parts.The first part is the introduction, mainly introduces the research background and significance of this paper, the domestic and foreign research summary, the research thought and method of this article, the innovation point.The second part introduces the related concepts and theoretical basis.This paper mainly introduces the concept of total budget, the concept of strategy and the theory of balanced scorecard.The third part begins to analyze the management case of H Company, introduces and studies the current situation of the enterprise, and further studies the management situation of H Company through the industry situation.The fourth part is the design of strategic-oriented overall budget management.This paper mainly introduces how to quantify the strategy with balanced scorecard and how to compile and evaluate the overall budget and achievement of H Company.The fifth part is the introduction of the safeguard measures of H company's budget management, mainly introduces how to carry out the further implementation of the guarantee work when H company implements the overall budget management.The sixth part summarizes the conclusions and shortcomings of the research and prospects for future research.This paper mainly shows the research results of this paper, and describes the research direction of the overall budget management based on strategy.The innovation of this paper lies in that the balanced scorecard is a tool that realizes the organic combination of enterprise strategy and overall budget management and makes the enterprise take into account the long-term and short-term interests in the budget.At the same time, due to the relatively small use of comprehensive budget management, this paper takes H seed Company as a case to design and optimize the overall budget management of the agricultural company.This paper makes a theoretical and practical study on the scientific management of agricultural overall budget, which provides a reference for the future comprehensive budget management of medium-sized agricultural companies.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324.6

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