全面预算管理在A集团公司的应用分析

发布时间：2018-03-03 06:52

本文选题：全面预算管理　切入点：应用分析　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是一种兼具战略化、系统化、人本化理念为一体的现代管理模式,是企业内部管理控制常用的一种方法,在现代企业管理中起着至关重要的作用。全面预算管理是将企业的战略决策目标、资源优化配置以全面预算的方式给予量化,是实现企业内部管理过程的总称。全面预算管理是一种兼有控制、激励、评价等功能的综合战略机制,在企业内部控制系统中具有非常重要的核心位置。本文在阅读大量国内外文献和企业实践研究的基础上,了解到,在当今世界上,发达国家中绝大多数具有相当规模的企业都接受和运用全面预算管理这一管理手段。在中国,现在也有一部分大中型企业、集团公司开始运用全面预算管理,但从总体上来说,全面预算管理在中国企业中的实现还不是很多。中国实施全面预算管理的企业的运用水平与西方发达国家有很大的距离,在事务和认识方面还存在很多不足,在全面预算管理的合理性和科学性方面都需要进一步完善。论文以A集团公司运用全面预算管理为研究对象,对A集团公司采用全面预算管理方法进行深入细致的调查分析。A集团公司实施全面预算管理取得了一定的成绩。但是,外部市场环境不确定因素市场存在,对A集团公司的全面预算管理的要求会更加严格。A集团公司在全面预算管理中仍存在一些问题,对预算的编制、控制、分析、考评等环节的应用效果和效率还很低,全面预算管理的功用在A集团公司没有发挥应有的功能。因此,在当今社会激烈的社会环境下,深入研究全面预算管理在A集团公司的应用具有非常重要的理论意义和现实价值。论文分为六章,第一章导论部分主要论文的研究背景、目的、思路、方法和预期贡献。第二章主要介绍全面预算管理的基本理论概述、全面预算管理理论的理论基础和全面预算管理的组织体系。第三章介绍了A集团公司全面预算管理的现状分析。第四章主要介绍了A集团公司全面预算管理存在的问题及成因分析。第五章主要介绍A集团公司全面预算管理的改进建议。第六章结论部分。总之,本文将经济学、组织行为学、管理学等理论与全面预算管理理论紧密结合起来,从基本理论和应用理论两个方面对编制体系、内容体系、组织体系、控制体系、方法体系和考评体系等要素建立了A集团公司全面预算管理体系,目的在于建立一个可操作、可有效运行的指导A集团公司全面预算管理的管理体系。
[Abstract]:Comprehensive budget management is a modern management mode with strategic, systematic and humanized concept, which is a common method of internal management control in enterprises. The overall budget management is to quantify the strategic decision goal of the enterprise and optimize the allocation of resources in the form of comprehensive budget, which plays an important role in the management of modern enterprises. Comprehensive budget management is a comprehensive strategic mechanism with the functions of control, incentive and evaluation, which plays a very important role in the enterprise internal control system. On the basis of reading a large number of domestic and foreign literature and enterprise practice research, this paper finds out that, in the world today, the vast majority of enterprises in developed countries accept and use comprehensive budget management as a management tool. Now, some large and medium-sized enterprises, group companies, have started to use comprehensive budget management, but generally speaking, The realization of comprehensive budget management in Chinese enterprises is still not many. The level of application of Chinese enterprises implementing comprehensive budget management is far from that of western developed countries, and there are still many shortcomings in terms of affairs and understanding. In the overall budget management of rationality and scientific aspects need to be further improved. Taking A Group Company as the research object, this paper makes a thorough investigation and analysis of A Group Company adopting the comprehensive budget management method. The A Group Company has achieved some achievements in the implementation of overall budget management. There are uncertain factors in the external market environment, and the requirements for the overall budget management of Group A Company will be more stringent. There are still some problems in the overall budget management of Group A Company. The compilation, control and analysis of the budget, The application effect and efficiency of the evaluation and other links are still very low, and the function of overall budget management has not played its due function in Group A. therefore, in the current social environment, It is of great theoretical significance and practical value to study the application of total budget management in A Group Company. The thesis is divided into six chapters. The first chapter introduces the background, purpose, thought, methods and expected contributions of the main papers. Chapter two introduces the basic theory of total budget management. Chapter three introduces the present situation of A group company's overall budget management. Chapter 4th mainly introduces the existence of A group company's overall budget management. Chapter 5th mainly introduces the improvement suggestions of A Group Company's total budget management. 6th chapter conclusion. In a word, this paper closely combines the theories of economics, organizational behavior and management with the theory of overall budget management, and from the two aspects of basic theory and applied theory, the author analyzes the establishment system, content system, organization system and control system. The method system and the evaluation system are used to set up a comprehensive budget management system in Group A with the aim of establishing an operable and effective management system to guide the overall budget management of Group A.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.23

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