湖南影视国际会展中心酒店预算管理改进设计

发布时间：2018-08-26 09:09

【摘要】：预算管理是一种有效的企业管理模式,它从最初只具有计划、协调功能,发展成为兼具控制、激励、评价等功能为一体的贯彻企业经营战略的综合管理机制,在企业管理活动中有着举足轻重的作用。在上世纪20年代,美国通用电器(GE)、杜邦和通用汽车等公司率先采用预算管理模式,随后,大多数先进企业纷纷采用预算管理模式,时至今日,美国90%以上的企业都要求采取并实施预算管理模式,更有甚者,欧洲某些国家要求100%的企业都要做预算。预算管理模式虽然在我国使用的比较晚,但由于其在企业发展过程中发挥的巨大效用,使得预算管理模式在我国发展迅速。许多的专家对预算管理模式进行了大量的科学研究,从各个角度进行分析比较,并开始由理论研究转向理论与实践相结合的研究。文章从预算的概念和预算管理中各个环节介绍了预算管理的一些基本理论,并就各种基本理论所适用的一些相关经济环境以及各自的优缺点进行了比较分析。此外,本文根据酒店人员流动性大的特点,从酒店的主要预算管理模式、编制过程、执行与考核四个方面对酒店预算管理模式进行了详细讲解。结合以上理论与笔者在湖南影视国际会展中心酒店实习过程中发现的问题,文章从预算的编制过程和编制的内容的准确性对酒店现行的预算编制方法进行的改进,从预算执行的过程控制和采用的预算管理模式对预算的执行过程进行了改进。根据改进设计后对一些配套的管理制度的需求,文章最后引进了现在较为先进的一些管理制度如授权制度,采购管理制度和费用管理系统等。
[Abstract]:Budget management is an effective enterprise management model. It has only the function of planning and coordination, and has developed into a comprehensive management mechanism with the functions of control, encouragement, evaluation and so on. In the enterprise management activities have a pivotal role. In the 1920s, American companies such as (GE), DuPont and General Motors took the lead in adopting the budget management model. Subsequently, most of the advanced enterprises adopted the budget management model one after another. More than 90 percent of American enterprises require the adoption and implementation of budget management models, and even some European countries require 100 percent of enterprises to make budgets. Although the budget management mode is used late in our country, the budget management mode develops rapidly in our country because of its great utility in the process of enterprise development. Many experts have done a lot of scientific research on the budget management model, analyzed and compared from various angles, and began to change from the theoretical research to the combination of theory and practice. This paper introduces some basic theories of budget management from the concept of budget and various aspects of budget management, and makes a comparative analysis of some relevant economic environments and their respective advantages and disadvantages which are applicable to various basic theories. In addition, according to the characteristics of the hotel staff mobility, this paper explains the hotel budget management model in detail from four aspects: the main budget management mode, the compilation process, the execution and the evaluation. Combined with the above theory and the problems found by the author in the hotel practice of Hunan Film and Television International Conference and Exhibition Center, the paper improves the present budget making method of the hotel from the budgeting process and the accuracy of the content. The process of budget execution is improved from the process control of budget execution and the budget management model adopted. According to the demand of some supporting management system after improving the design, this paper introduces some advanced management systems such as authorization system, purchasing management system and cost management system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F715.51

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