G企业成本预算管理分析

发布时间：2018-03-19 14:09

本文选题：预算管理　切入点：成本预算　出处：《东北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：成本预算管理是企业按照生产经营活动的要求对未来经营期间有关成本预算编制、成本预算执行流程、成本预算的监督考核等方面的管理活动，是关于成本预算的一整套管理体系，在企业的财务管理中具有重要的地位。在市场经济环境下企业面临激烈的竞争形势，企业对成本的管理和控制是应对竞争的关键因素，而成本预算管理是管理和控制成本最有效的方法，因此，成本预算管理越来越受到企业的重视。成本预算管理不仅能够提高企业的财务管理水平，而且能够降低企业的生产成本，从而扩大企业的利润空间。目前，我国许多企业都在执行成本预算管理，成本预算管理虽然给企业带来了一定的效益，但是受到预算组织机构不健全、预算方法选择不正确、预算执行程序不合理、预算调整混乱、预算监督考核不到位等因素的影响，成本预算管理给企业带来的效果还不理想，提高成本预算管理水平，就需要从影响成本预算管理效果的这些方面对成本预算管理进行完善。本文以G企业成本预算管理为研究对象，首先，通过采取收集成本预算的财务数据和向成本预算执行人员咨询的方法，找出目前G企业成本预算管理存在的问题并分析其原因；然后，，结合企业施工特点提出完善G企业成本预算管理的对策。本文提出的对策涉及从成本预算编制到监督考核等成本预算的整个程序，可以解决G企业成本预算管理问题，也能够为其他路桥企业的成本预算管理制度的完善提供参考和借鉴。
[Abstract]:Cost budget management is the management activity of the enterprise in the future operating period related to cost budget preparation, cost budget execution process, supervision and assessment of cost budget, etc., according to the requirements of production and operation activities. It is a whole set of management system about cost budget, which plays an important role in the financial management of enterprises. In the market economy environment, enterprises are faced with fierce competition situation, and the management and control of cost is the key factor to deal with the competition. The cost budget management is the most effective method to manage and control the cost. Therefore, the cost budget management is paid more and more attention by the enterprise. The cost budget management can not only improve the financial management level of the enterprise. At present, many enterprises in our country are carrying out cost budget management, although cost budget management has brought certain benefits to enterprises. However, affected by the imperfect budget organization, incorrect selection of budget methods, unreasonable budget execution procedures, confusion in budget adjustment, and inadequate budget supervision and assessment, the effect of cost budget management on enterprises is not ideal. To improve the level of cost budget management, it is necessary to perfect the cost budget management from these aspects which affect the effect of cost budget management. This paper takes the cost budget management of G enterprise as the research object. Firstly, it adopts the method of collecting the financial data of cost budget and consulting the cost budget executor. Find out the problems existing in the cost budget management of G enterprise and analyze the reasons; then, According to the characteristics of enterprise construction, the paper puts forward the countermeasures to perfect the cost budget management of G enterprise. The countermeasures proposed in this paper involve the whole process of cost budget from cost budget making to supervision and examination, which can solve the problem of cost budget management in G enterprise. It can also provide reference and reference for the cost budget management system of other road and bridge enterprises.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275

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