基于价值链的Y家电公司全面预算管理研究

发布时间：2018-04-15 04:20

本文选题：全面预算管理 + 控制　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：企业中全面预算管理已经被广泛应用,它对企业发展至关重要。然而随着市场竞争的日趋激烈,传统预算管理已经无法满足企业追求利润最大化的目标,因此将价值链理论融入到全面预算管理理论,从横向价值链、纵向价值链和内部对价值链分析,在预算目标、预算编制原则和编制内容中的各环节与价值链结合,再将ERP信息系统融入该体系,优化业务流程,实现价值增值。以黑龙江省Y家电为例,构建了基于价值链的Y家电全面预算管理体系。文章先对国内外学者观点进行研究和论述,对这一体系的构建有了基本的框架;再通过对预算管理和价值链概念的介绍,同时指出用到的相关理论,为文章的写作提供理论依据;然后对Y家电的公司情况与预算管理现状进行介绍,分析预算存在的问题,同时利用对比分析法分析其实施基于价值链的全面预算管理的必要性,对Y家电的价值链分析后构建体系,实施对Y家电的价值链全面预算管理,包括预算的编制、实行和控制、考评和奖惩等内容。最后提出了对构建的这一体系的保障措施。通过研究得出:传统的预算模式已经不能再适应Y家电的发展需要,基于价值链的预算管理是未来公司的发展趋势,也希望可以为其他行业应用价值链预算管理提供参考性建议和帮助。
[Abstract]:Comprehensive budget management has been widely used in enterprises, it is very important to the development of enterprises.However, with the increasingly fierce market competition, the traditional budget management has been unable to meet the goal of maximizing profits, so the value chain theory is integrated into the overall budget management theory, from the horizontal value chain.The vertical value chain and internal value chain analysis are combined with the value chain in the budget objectives, budgeting principles and contents, and then the ERP information system is integrated into the system to optimize the business process and realize the value added.Taking Y household appliances in Heilongjiang province as an example, a comprehensive budget management system of Y household appliances based on value chain is constructed.This paper first studies and discusses the viewpoints of scholars at home and abroad, and then introduces the concepts of budget management and value chain, and points out the relevant theories.It provides the theoretical basis for the writing of the article, then introduces the company situation and budget management status of Y household appliances, analyzes the problems existing in the budget, and analyzes the necessity of implementing the comprehensive budget management based on the value chain by means of comparative analysis.After analyzing the value chain of Y household appliances, the paper constructs the system, and implements the comprehensive budget management of the value chain of Y household appliances, including budget compilation, implementation and control, evaluation, rewards and punishments, and so on.Finally, the safeguard measures of this system are put forward.Through the research, it is concluded that the traditional budget model can no longer meet the needs of the development of Y household appliances, and the budget management based on the value chain is the development trend of the company in the future.It also hopes to provide reference advice and help for other industries to apply value chain budget management.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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