秦皇岛首秦金属材料有限公司预算管理体系研究
发布时间：2018-12-26 10:54
【摘要】：本文研究的主要目的是对秦皇岛首秦金属材料有限公司（以下简称首秦公司）预算管理现状及问题进行研究，通过分析，找出企业在预算管理过程中存在的不足，运用预算管理的理论知识，结合公司的实际情况，提出建立适合首秦公司发展的预算管理体系，对公司预算管理的发展有所帮助，逐步提升管理水平，最终实现综合竞争力水平大幅度提高。 首先，对预算管理的基本理论进行了概述，分析了国内外企业预算管理的发展现状，阐述了预算管理对现代企业发展的重要作用，特别是对于钢铁企业来说，实施预算管理是强化内部控制、细化管理、提升企业综合管理能力的有效手段。 其次，从预算管理模式、预算管理组织体系、预算管理内容体系及预算管理的实施流程等方面对首秦公司预算管理的现状和问题进行深入的分析，找出现阶段预算管理中存在的问题，如：组织体系不完善、预算管理意识不强、考核不严格等，并对问题产生的原因进行了分析。 再次，针对首秦公司预算管理现状和存在的问题，提出了在现有的管理基础上，结合自身的特点建立适合首秦公司发展的预算管理体系。通过具体的预算指标，从预算编制、预算执行及控制、预算分析及考评等四方面，对首秦公司预算管理体系具体应用进行说明。 最后，针对首秦公司预算管理体系的建立，提出了预算管理实施方案，具体包括以效益为中心的预算管理和控制的思路；预算管理模式分析；预算组织机构设置及运行模式；提出了预算管理体系的保障措施，通过预算意识、制度办法、人力资源、管理方法及信息技术等五方面保障措施的实施，，使得首秦公司预算管理作用得以充分发挥。
[Abstract]:The main purpose of this paper is to study the present situation and problems of budget management in Qinhuangdao Shouqin Metal material Co., Ltd. (hereinafter referred to as Shouqin Company). Based on the theory of budget management and the actual situation of the company, this paper puts forward the establishment of a budget management system suitable for the development of Shouqin Company, which will be helpful to the development of the company's budget management and gradually improve the management level. Finally, the level of comprehensive competitiveness was greatly improved. First of all, the basic theory of budget management is summarized, the development status of budget management at home and abroad is analyzed, and the important role of budget management in the development of modern enterprises is expounded, especially for steel enterprises. The implementation of budget management is an effective means to strengthen internal control, refine management and enhance the comprehensive management ability of enterprises. Secondly, from the budget management model, budget management organization system, budget management content system and budget management implementation process and other aspects of Shouqin company budget management status and problems are analyzed. This paper finds out the problems existing in the budget management in the appearing stage, such as the imperfect organizational system, the weak consciousness of budget management and the lack of strict examination, and analyzes the causes of the problems. Thirdly, according to the present situation and existing problems of budget management of Shou-Qin Company, this paper puts forward a budget management system suitable for the development of Shou-Qin Company on the basis of existing management and combining with its own characteristics. Through the specific budget indicators, from the budget preparation, budget execution and control, budget analysis and evaluation of four aspects, the Shouqin company budget management system specific application. Finally, aiming at the establishment of the budget management system of Shouqin Company, the paper puts forward the implementation plan of budget management, including the idea of budget management and control centered on benefit, the analysis of budget management mode, the setup and operation mode of budget organization; This paper puts forward the guarantee measures of the budget management system, through the implementation of the budget consciousness, the system method, the human resources, the management method and the information technology, so that the budget management function of the Shouqin Company can be brought into full play.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.3
[Abstract]:The main purpose of this paper is to study the present situation and problems of budget management in Qinhuangdao Shouqin Metal material Co., Ltd. (hereinafter referred to as Shouqin Company). Based on the theory of budget management and the actual situation of the company, this paper puts forward the establishment of a budget management system suitable for the development of Shouqin Company, which will be helpful to the development of the company's budget management and gradually improve the management level. Finally, the level of comprehensive competitiveness was greatly improved. First of all, the basic theory of budget management is summarized, the development status of budget management at home and abroad is analyzed, and the important role of budget management in the development of modern enterprises is expounded, especially for steel enterprises. The implementation of budget management is an effective means to strengthen internal control, refine management and enhance the comprehensive management ability of enterprises. Secondly, from the budget management model, budget management organization system, budget management content system and budget management implementation process and other aspects of Shouqin company budget management status and problems are analyzed. This paper finds out the problems existing in the budget management in the appearing stage, such as the imperfect organizational system, the weak consciousness of budget management and the lack of strict examination, and analyzes the causes of the problems. Thirdly, according to the present situation and existing problems of budget management of Shou-Qin Company, this paper puts forward a budget management system suitable for the development of Shou-Qin Company on the basis of existing management and combining with its own characteristics. Through the specific budget indicators, from the budget preparation, budget execution and control, budget analysis and evaluation of four aspects, the Shouqin company budget management system specific application. Finally, aiming at the establishment of the budget management system of Shouqin Company, the paper puts forward the implementation plan of budget management, including the idea of budget management and control centered on benefit, the analysis of budget management mode, the setup and operation mode of budget organization; This paper puts forward the guarantee measures of the budget management system, through the implementation of the budget consciousness, the system method, the human resources, the management method and the information technology, so that the budget management function of the Shouqin Company can be brought into full play.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.3
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5 徐文s
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