基于EVA的A企业全面预算管理改进研究

发布时间：2018-05-17 21:45

本文选题：钢铁企业 + 全面预算管理　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：全面预算管理是现代企业常用的管理手段,是一种集监督、控制、考评一体化的管理体系。传统的全面预算管理更注重用传统的财务指标,譬如利润、收入和成本等去考量企业。这会导致企业过多的重视降低成本去提高利润,使制定的预算目标缺乏长期性,不利于企业的资源利用和未来发展。基于此,企业开始考虑建立一种全新的全面预算管理模式,便于更好的适应环境和预算目标的转变。在这种情况下,一些学者将目光转向EVA。EVA经济增加值是以股东价值增值作为考量标准,比起传统的预算衡量指标,更能够反映企业真实的经济效率和创造价值的能力。将EVA引入全面预算管理,可以提高企业的资源使用效率,使企业的战略目标更具有价值创造性。由于国内对EVA的研究开始较晚,大多都集中在EVA本身和改良管理系统等方面的理论研究上。如何在实际中运用EVA去改进企业的全面预算管理体系,依然是一个重要的研究方向。本文首先分别对全面预算管理和EVA的相关理论进行概述,介绍了二者融合的理论基础,并从价值创造、委托代理、资源分配和适应环境变化这四个方面,阐述了在理论上EVA对全面预算管理的改进。在理论基础之上,结合A企业实际情况,以A企业现有的全面预算管理体系作为研究对象,对其现行的预算管理体系进行深入分析。A企业是一家钢铁企业,目前的全面预算管理制度还是以利润为核心的传统模式。通过对A企业现行的预算目标、组织体系、编制流程和考核指标阐释分析后,提出A企业现行全面预算管理存在的相应问题。之后针对A企业预算管理存在的问题,构建A企业EVA基础上的全面预算管理体系,将EVA理念引入A企业中去。确立EVA预算目标,组织机构上划分EVA责任中心并设立独立监督部门,改进预算编制方式并以EVA为基点进行预算编制,在预算的执行控制和考评中引入EVA指标,通过这些方式对A企业现有的预算存在问题一一完善改进。最后从组织保障、人才保障、管理保障及发展战略保障四个方面提出A企业全面预算管理的实施保障措施,从而有助于A企业更好地实施全面预算管理。同时,希望通过本文的研究,为其他企业提供一个参考,有助于其在实践过程中,结合自身情况提升全面预算管理水平,以便于更好的适应现代企业的需要。
[Abstract]:Comprehensive budget management is a common management method in modern enterprises. It is an integrated management system of supervision, control and evaluation. Traditional overall budget management pays more attention to traditional financial indicators, such as profit, income and cost. This will cause enterprises to pay too much attention to reduce costs to increase profits, make the budget goals made lack of a long-term nature, is not conducive to the use of resources and future development of enterprises. Based on this, the enterprise began to consider the establishment of a new comprehensive budget management model for better adaptation to the environment and budget goals. In this case, some scholars turn their eyes to the value added of EVA.EVA, which can reflect the real economic efficiency and the ability of creating value more than the traditional budget measure. Introducing EVA into total budget management can improve the efficiency of resource utilization and make the strategic goal of enterprise more valuable and creative. Due to the late study of EVA in China, most of them focus on the theoretical research of EVA itself and the improved management system. How to use EVA in practice to improve the overall budget management system is still an important research direction. This paper first summarizes the theories of total budget management and EVA, and introduces the theoretical basis of the integration of the two, and introduces the four aspects of value creation, principal-agent, resource allocation and adaptation to environmental changes. This paper expounds the improvement of EVA to the overall budget management in theory. On the basis of theory, combined with the actual situation of enterprise A, taking the existing comprehensive budget management system of enterprise A as the research object, this paper makes a deep analysis of the current budget management system of A. A enterprise is an iron and steel enterprise. At present, the overall budget management system is still a traditional model with profit as the core. Based on the analysis of the current budget target, organization system, compilation process and evaluation index of enterprise A, the paper puts forward the corresponding problems in the current overall budget management of enterprise A. Then, aiming at the problems existing in the budget management of enterprise A, the paper constructs a comprehensive budget management system based on EVA of enterprise A, and introduces the idea of EVA into enterprise A. Establish the EVA budget target, divide the EVA responsibility center in the organization and set up the independent supervision department, improve the budgeting method and carry on the budget preparation based on EVA, introduce the EVA index into the budget execution control and evaluation. Through these ways to A enterprise existing budget problems one by one improve. Finally, from four aspects of organization guarantee, talent guarantee, management guarantee and development strategy guarantee, this paper puts forward the implementation safeguard measures of A enterprise's overall budget management, which is helpful for A enterprise to carry out overall budget management better. At the same time, I hope to provide a reference for other enterprises through the study of this paper, and help them to improve the level of overall budget management in the process of practice, in order to better adapt to the needs of modern enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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