基于战略视角下A燃气公司管输项目成本预算管理研究

发布时间：2018-01-22 18:30

本文关键词： 成本预算管理战略管理平衡积分卡　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：如今全球化步伐的加快,企业也面临着竞争压力也越来越大,传统的预算管理因为缺乏与企业战略关联,不利于企业长远的发展,因此传统的方式逐渐将被淘汰。尤其在燃气管输行业,引入以战略为导向的预算管理体系迫在眉睫,将企业发展的战略与预算管理相结合将会是燃气管输企业成本预算管理的可靠选择。本文主要采用文献研究法和案例分析法,结合燃气公司的战略目标,对燃气公司的预算管理现状进行了实地调查和研究。本文共有五个部分:第一部分是绪论;第二部分是理论基础:主要围绕战略视角下成本预算管理的相关理论介绍;第三部分对燃气管输项目成本预算管理进行相关介绍;第四部分深入剖析了A燃气公司预算的现状并提出问题进而形成改进思路;第五部分是通过内外部环境分析A燃气公司的战略方向,以平衡积分卡理论为基础,对战略目标进行分解,构建燃气管输成本预算管理目标;第六部分是结合具体的A燃气公司案例,对基于战略视角的管输项目成本预算管理进行的优化措施,包括对成本预算核心的组织机构进行调整,确定关键性的的指标,确定成本预算管理编制的主要成本方面的内容,结合平衡积分卡完善成本预算管理考评体系。本文是在对A燃气公司管输项目成本预算管理体系进行充分分析的基础上,找出A燃气公司成本预算管理的弊端,为A燃气公司设计一套基于战略的成本预算管理体系,对于提高A燃气公司管输项目的成本预算管理水平具有重要意义。
[Abstract]:Nowadays, with the acceleration of the pace of globalization, enterprises are also facing more and more competitive pressure. Traditional budget management is not conducive to the long-term development of enterprises because of the lack of strategic connection with enterprises. Therefore, the traditional way will be gradually eliminated, especially in the gas pipeline industry, the introduction of a strategy-oriented budget management system is imminent. Combining the strategy of enterprise development with budget management will be a reliable choice for cost budget management of gas pipeline enterprises. This paper mainly adopts the method of literature research and case analysis combined with the strategic objectives of gas companies. The present situation of budget management of gas companies is investigated and studied. There are five parts in this paper: the first part is the introduction; The second part is the theoretical basis: mainly around the strategic perspective of the cost budget management related theoretical introduction; The third part introduces the cost budget management of gas pipeline project. In the 4th part, the present situation of A Gas Company's budget is deeply analyzed and the problems are put forward to form the improvement ideas. The 5th part is to analyze the strategic direction of A Gas Company through the internal and external environment, based on the balanced integral card theory, to decompose the strategic objective and construct the cost budget management target of gas pipeline. The 6th part is based on the case of A Gas Company, the optimization measures of pipeline project cost budget management based on strategic perspective, including the cost budget core organization adjustment. Identify key indicators and determine the main cost aspects of cost budget management. Based on the analysis of the cost budget management system of A gas company, the disadvantages of cost budget management in A gas company are found out. It is of great significance to design a set of cost budget management system based on strategy for A Gas Company to improve the cost budget management level of A Gas Company pipeline project.
【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】：F299.24;F275

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