H公司全面预算管理绩效评价优化研究

发布时间：2018-04-30 06:24

本文选题：H公司 + 全面预算管理　；参考：《西安石油大学》2017年硕士论文

【摘要】：随着现代企业制度的推行,在企业经营中,预算管理扮演着极其重要的角色。在现代市场环境下,全面预算管理已经上升到公司战略高度,已经融入到了公司战略层面,全面预算管理的有效性可以大大提高公司的内部治理效率。全面预算管理绩效评价作为全面预算管理的重要组成部分,通过全面预算管理绩效评价,可以发现企业在预算管理中存在的问题,找准问题,解决问题,提高企业预算管理水平,夯实企业基础管理工作,促进企业提高内部治理效率。但是,目前企业在具体实施全面预算管理绩效评价时仍然存在一些问题,亟需建立一套科学的全面预算管理绩效评价体系来对企业的预算管理水平进行评价。本文的研究对象是H公司,研究H公司全面预算管理绩效评价的优化问题,在研究国内外研究文献及全面预算管理绩效评价相关理论的基础之上,展开对H公司全面预算管理绩效评价的研究分析。首先,深入了解H公司的全面预算管理组织结构、全面预算管理流程、全面预算管理绩效评价现状,分析H公司现行全面预算管理绩效评价存在的缺陷。其次,依据H公司的实际情况,从全面预算管理各个环节出发,分析预算管理各环节中对H公司全面预算管理绩效产生影响的因素,通过问卷调查的方式,最终确定出21个评价指标,运用层次分析法确定各个指标的权重,选择可拓评价法作为评价方法,优化了H公司全面预算管理绩效评价体系。最后,运用优化后的全面预算管理绩效评价体系对H公司2016年的全面预算管理工作进行评价,得出H公司全面预算管理水平总体上处于较好水平的结果,并且针对评价结果中薄弱的环节,分别提出了改进建议。
[Abstract]:With the implementation of modern enterprise system, budget management plays an extremely important role in enterprise management. In the modern market environment, the overall budget management has risen to the strategic level of the company and has been integrated into the corporate strategy level. The effectiveness of the overall budget management can greatly improve the efficiency of the internal governance of the company. The comprehensive budget management performance evaluation is an important part of the overall budget management. Through the comprehensive budget management performance evaluation, we can find out the problems existing in the budget management of enterprises, find the right problems, and solve the problems. Improve the enterprise budget management level, tamper the enterprise foundation management work, promote the enterprise to improve the efficiency of internal governance. However, at present, there are still some problems in the implementation of comprehensive budget management performance evaluation. It is urgent to establish a set of scientific comprehensive budget management performance evaluation system to evaluate the level of enterprise budget management. The research object of this paper is H Company, which studies the optimization of H Company's overall budget management performance evaluation, based on the study of domestic and foreign literature and related theories of comprehensive budget management performance evaluation. The research and analysis of H Company's overall budget management performance evaluation are carried out. First of all, deeply understand H company's overall budget management organizational structure, overall budget management process, overall budget management performance evaluation status, analyze the H company's current overall budget management performance evaluation shortcomings. Secondly, according to the actual situation of H Company, starting from each link of total budget management, this paper analyzes the factors that affect H company's overall budget management performance in each link of budget management, and through the way of questionnaire, Finally, 21 evaluation indexes are determined, the weight of each index is determined by AHP, and the extension evaluation method is selected as the evaluation method to optimize the overall budget management performance evaluation system of H Company. Finally, using the optimized comprehensive budget management performance evaluation system to evaluate the overall budget management of H Company in 2016, it is concluded that the overall budget management level of H Company is generally at a good level. And in view of the weak link in the evaluation result, put forward the improvement suggestion separately.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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