M公司全面预算体系构建与应用
发布时间：2018-08-02 11:44
【摘要】：在当今国内外环境低迷,企业竞争日趋激烈的态势下,如何保持企业的市场占比及盈利能力,在众多企业中立于不败之地,成为引领行业的主导品牌,是目前大企业及集团公司深入研究和探讨的主题。 大型集团公司经营管理模式各有各的不同,但都会围绕战略规划目标开展各项经营管理工作,我们不能看出,大多数公司都经历了企业的起步、成长、成熟、衰退期等,但有一小部分公司却能做到基业长青,究其原因是什么?因为这一小部分公司能随时与时俱进,不断创新,管理精细化,时刻保持危机意识,实施全面预算管理,牵引和协同各部门围绕经营目标展开各项工作。持续探讨企业实现经营动力的源泉,经营节节攀升,如何做到在群雄并起的时代,要保持规模和盈利领先,要享有行业优秀的美誉度和知名度,如何利用企业资源更好地为经营服务,如何推动各级管理层集思广益、围绕经营共同发力,成为我们持续探讨的方向。 为深入研究全面预算管理,本文从结构上分为四章,第一章主要从全面预算管理的理论知识、概念、职能、本质作用以及预算体系方面展开。第二章主要从全面预算管理如何组织和实施着手,讲述全面预算管理如何科学组织和实施有成效。第三章以M公司为案例,重点研究了M公司如何推行全面预算管理体系,弹性预算体系及各部门KPI预算体系如何设置、规划,针对如何建立简单敏捷型组织、降低风险、提升盈利水平,如何大力盘活现有产能和闲置资产,采取何种手段提升规模和盈利,如何推动成本费用的降低,如何实施资源的优化配置,同时充分发挥矩阵式管理下的管理协同,实现精细化经营管理,推动盈利提升及规模占比提升,同时重点创新了预算体系的研究,推动未来规模变动下的假设预算,做到无论经营环境发生何种变化,均能做到稳健经营。第四章重点研究了全面预算管理工作中,可能存在的种种误区,基于利益考虑,重短期指标,轻长期指标,突击花钱、资源配置不均衡及浪费等等问题,针对上述存在的问题,提出了改善对策,确保预算体系设置合理、标准合适、管理规范,即发挥预算管理高效指挥棒的作用,也保持预算系统的刚性和灵活性的统一,一切为了经营。 关于全面预算管理体系,笔者认为未来还值得研究实施价格政策体系的科学设置及资源点位的合理规划,各项材料开展料费分离实现降成本,未来通过高度集成的IT信息化预算系统,采集经营过程中各环节的经营数据,信息流融入全面预算管理体系,实现预算体系提前预警、建立预警模式及资源自动配置、建立经营体检报告单等一系列动态管控举措。.
[Abstract]:In the current domestic and international environment is low, the enterprise competition is becoming increasingly fierce, how to maintain the market share of enterprises and profitability, in many enterprises in an invincible position, become the leading brand leading the industry, Is at present the big enterprise and the group company thorough research and the discussion topic. The operation and management models of large group companies are different from each other, but they will carry out all kinds of business management work around the strategic planning objectives. We cannot see that most companies have experienced the starting, growing, maturing, declining period of enterprises, etc. But a small number of companies are able to achieve the foundation industry green, what is the reason? Because this small part of the company can keep pace with the times, innovate constantly, manage meticulously, keep crisis consciousness at all times, carry out overall budget management, lead and cooperate with all departments to carry out all kinds of work around the management goal. We will continue to explore the source of business motivation, the rising of business operations, how to maintain the scale and profit leadership in the era of prosperity, and how to enjoy the excellent reputation and popularity of the industry. How to make use of the enterprise resources to serve the business better, how to promote the management at all levels of management brainstorming, to work together around the management, become the direction of our continuous discussion. In order to study the comprehensive budget management in depth, this paper is divided into four chapters from the structure. The first chapter mainly starts from the theory knowledge, the concept, the function, the essential function and the budget system of the total budget management. The second chapter discusses how to organize and implement the overall budget management scientifically. The third chapter takes M Company as an example, focuses on how to implement the overall budget management system, how to set up and plan the flexible budget system and the KPI budget system of various departments, and how to establish a simple agile organization to reduce the risk. How to improve profitability, how to make full use of existing production capacity and idle assets, how to increase scale and profitability, how to promote the cost reduction, how to optimize the allocation of resources, At the same time, it brings into full play the management synergy under the matrix management, realizes the fine management, promotes the profit promotion and the scale proportion promotion, at the same time has innovated the research of the budget system, promotes the hypothetical budget under the future scale change, Do no matter what kind of business environment changes, can achieve stable management. The fourth chapter focuses on the study of the possible misunderstandings in the overall budget management, based on interest considerations, focusing on short-term indicators, not long-term indicators, surprise spending, resource allocation imbalance and waste, and so on, aiming at the above existing problems. The improvement countermeasures are put forward to ensure that the budget system is set reasonably, the standard is suitable and the management standard is standard, that is to play the role of budget management high efficiency baton, but also to keep the rigidity and flexibility of the budget system unified, all for the operation. With regard to the overall budget management system, the author thinks that it is also worth studying the scientific setting of the price policy system and the rational planning of the resource location in the future. In the future, through the highly integrated IT information budget system, the management data of each link in the business process are collected, the information flow is integrated into the overall budget management system, the budget system is forewarned in advance, the early warning mode and the automatic allocation of resources are established. Establish a series of dynamic control measures, such as report form of management physical examination.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F406.7
本文编号：2159318
[Abstract]:In the current domestic and international environment is low, the enterprise competition is becoming increasingly fierce, how to maintain the market share of enterprises and profitability, in many enterprises in an invincible position, become the leading brand leading the industry, Is at present the big enterprise and the group company thorough research and the discussion topic. The operation and management models of large group companies are different from each other, but they will carry out all kinds of business management work around the strategic planning objectives. We cannot see that most companies have experienced the starting, growing, maturing, declining period of enterprises, etc. But a small number of companies are able to achieve the foundation industry green, what is the reason? Because this small part of the company can keep pace with the times, innovate constantly, manage meticulously, keep crisis consciousness at all times, carry out overall budget management, lead and cooperate with all departments to carry out all kinds of work around the management goal. We will continue to explore the source of business motivation, the rising of business operations, how to maintain the scale and profit leadership in the era of prosperity, and how to enjoy the excellent reputation and popularity of the industry. How to make use of the enterprise resources to serve the business better, how to promote the management at all levels of management brainstorming, to work together around the management, become the direction of our continuous discussion. In order to study the comprehensive budget management in depth, this paper is divided into four chapters from the structure. The first chapter mainly starts from the theory knowledge, the concept, the function, the essential function and the budget system of the total budget management. The second chapter discusses how to organize and implement the overall budget management scientifically. The third chapter takes M Company as an example, focuses on how to implement the overall budget management system, how to set up and plan the flexible budget system and the KPI budget system of various departments, and how to establish a simple agile organization to reduce the risk. How to improve profitability, how to make full use of existing production capacity and idle assets, how to increase scale and profitability, how to promote the cost reduction, how to optimize the allocation of resources, At the same time, it brings into full play the management synergy under the matrix management, realizes the fine management, promotes the profit promotion and the scale proportion promotion, at the same time has innovated the research of the budget system, promotes the hypothetical budget under the future scale change, Do no matter what kind of business environment changes, can achieve stable management. The fourth chapter focuses on the study of the possible misunderstandings in the overall budget management, based on interest considerations, focusing on short-term indicators, not long-term indicators, surprise spending, resource allocation imbalance and waste, and so on, aiming at the above existing problems. The improvement countermeasures are put forward to ensure that the budget system is set reasonably, the standard is suitable and the management standard is standard, that is to play the role of budget management high efficiency baton, but also to keep the rigidity and flexibility of the budget system unified, all for the operation. With regard to the overall budget management system, the author thinks that it is also worth studying the scientific setting of the price policy system and the rational planning of the resource location in the future. In the future, through the highly integrated IT information budget system, the management data of each link in the business process are collected, the information flow is integrated into the overall budget management system, the budget system is forewarned in advance, the early warning mode and the automatic allocation of resources are established. Establish a series of dynamic control measures, such as report form of management physical examination.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F406.7
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