深圳洲明科技公司全面预算管理优化研究

发布时间：2018-03-13 05:06

本文选题：深圳洲明科技公司　切入点：全面预算管理　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国市场经济的进一步完善与资本市场的进一步开放,越来越多的企业引进全面预算管理,全面预算管理作为现代企业管理的工具也越来越受到关注。实施全面预算管理可以优化企业资源配置的同时,节约成本开支、提升管理效率,实现企业价值的最大化。本文采用文献及实证研究法对深圳洲明科技公司全面预算管理进行研究。第一,通过查阅大量的文献资料,总结出企业全面预算管理的基础理论知识,并以此总结出的理论基础为指导,再结合实际情况,全面透彻地分析深圳洲明科技公司目前的全面预算管理现状。第二,通过进一步分析,挖掘出深圳洲明科技公司全面预算管理在编制、调整、分析与考核激励过程中的具体问题,并有针对性地对这些问题提出了优化方案,设置组织架构,清晰定位发展战略目标。第三,从运用平衡积分卡、引进以EVA为导向的全价值链成本管理、执行预算审计,植入预算管理理念等方面研究出深圳洲明科技公司实施全面预算管理优化方案的保障措施。本文为处于LED行业中发展较快的深圳洲明科技公司推进全面预算管理,优化全面预算管理方案,提供了相关基础理论指导和相应的经营决策依据。此研究也为LED行业中实施全面预算管理的公司提供决策参考。图25幅,表18个,参考文献46篇
[Abstract]:With the further improvement of China's market economy and the further opening of the capital market, more and more enterprises have introduced comprehensive budget management. As a tool of modern enterprise management, comprehensive budget management can optimize the allocation of enterprise resources, save cost, improve management efficiency and maximize enterprise value. This paper studies the overall budget management of Shenzhen Zhouming Science and Technology Company by using the method of literature and empirical research. Firstly, through consulting a lot of literature, the paper summarizes the basic theoretical knowledge of comprehensive budget management of enterprises. Under the guidance of the theoretical basis summed up and combined with the actual situation, the current overall budget management situation of Shenzhen Zhouming Science and Technology Company is comprehensively and thoroughly analyzed. Second, through further analysis, Digging out the specific problems in the overall budget management of Shenzhen Zhouming Technology Company in the process of compiling, adjusting, analyzing and examining incentives, and putting forward the optimization scheme and setting up the organizational structure for these problems. Third, from the use of balanced scorecard, the introduction of EVA oriented full-value chain cost management, the implementation of budget audit, The guarantee measures for Shenzhen Zhouming Science and Technology Company to carry out the overall budget management optimization plan are studied in the aspects of implanting budget management idea and so on. This paper promotes the overall budget management and optimizes the overall budget management scheme for Shenzhen Zhouming Science and Technology Company, which is developing rapidly in the LED industry. This research also provides the decision reference for the companies in the LED industry to implement the overall budget management. 25 figs, 18 tables, 46 refs.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F276.44

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