基于成本控制的A机电公司预算管理制度构建研究

发布时间：2018-07-05 21:01

本文选题：预算管理 + 成本控制　；参考：《重庆理工大学》2013年硕士论文

【摘要】：我国长期以来经济的高速发展是以经济资源的巨大消耗为代价，成本控制不力会制约企业的可持续发展，这对企业的内部管理提出了更高的要求。当前，国内很多企业原有的成本管理和预算管理现状已不能满足企业参与市场竞争的需求，应该充分认识到成本预算管理的实施对提高企业管理水平与经济效益的重要作用。本文采用了文献资料法、实地调查法和案例分析法，以A机电公司为例，列举了A机电公司成本控制与预算管理存在的问题，并分析了其内在原因。结合成本管理和预算管理的相关理论，提出了在A机电公司构建基于成本控制的预算管理制度的设想：①从进行作业流程及成本结构分析，②通过科学实验和规范分析建立成本控制指标，，③建立以成本控制指标为基础的预算指标，④预算指标与绩效评估和公司战略相结合。从这几个方面探讨了如何构建该预算管理制度，并进一步阐述了在A机电公司实施基于成本控制的预算管理制度的保障措施。本文通过如何在企业构建预算管理制度的探索，强调了预算管理与公司战略与考核评估结合的重要性，揭示了基于成本控制的预算管理制度的构建对降本增效的重要性。
[Abstract]:For a long time, the rapid development of economy in our country has been at the cost of huge consumption of economic resources. The lack of cost control will restrict the sustainable development of enterprises, which puts forward higher requirements for the internal management of enterprises. At present, the current situation of cost management and budget management in many domestic enterprises can not meet the needs of enterprises participating in market competition. It should be fully realized that the implementation of cost budget management plays an important role in improving the level of management and economic benefits of enterprises. In this paper, the methods of literature, field investigation and case analysis are used to enumerate the problems existing in cost control and budget management of A mechanical and electrical company, and the internal reasons are analyzed. Based on the related theories of cost management and budget management, this paper puts forward the idea of constructing a budget management system based on cost control in A & M Company. (2) establishing cost control index by scientific experiment and normative analysis. (3) establishing budget index based on cost control index and combining budget index with performance evaluation and company strategy. This paper probes into how to construct the budget management system from these aspects, and further expounds the guarantee measures for the implementation of the budget management system based on cost control in A electromechanical company. Through the exploration of how to construct a budget management system in an enterprise, this paper emphasizes the importance of combining budget management with company strategy and assessment, and reveals the importance of the construction of budget management system based on cost control for reducing cost and increasing efficiency.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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