“MW”公司财务预算管理研究

发布时间：2019-05-28 12:02

【摘要】：“MW”公司为香港联交所上市的大型家具企业，2004年销售额为1亿元人民币，2010年销售额达到36亿元人民币，利润也从千万元，增长到6.2亿，保持了多年的高速成长。2011年公司实现销售收入增长12%，利润3.1亿,利润下降50%左右。后金融危机时代，金融危机的破坏作用才在实体经济中得到充分的展现，国内外市场需求慢慢委缩，再加上国内对楼市政策的调整，对国内家具企业影响十分巨大，因此家具企业要想在未几年内再有高速增长，几乎无可能了。在困境中，遵守着“剩者为王”的规律，如何做到“剩者为王”，这就要看企业自身的管理水平，企业管理领域有句话叫“管理出效益”，预算管理作为企业管理中，最重要的管理手段，它贯穿于企业管理的全过程，对企业管理起到提纲挈领的作用，，是全球企业管理领域公认的有效的手段。目前“MW”公司无预算管理，对“MW”公司的自身经营业绩没有前瞻性预测与分析，无法研判“MW”公司经营风险所在，无法量入为出，对风险预防及解决问题没有做到提前准备，这对于一个企业来说是非常危险的，无异于盲人摸象。本文通过查阅公开出版物、互联网、研究报告等相关行业资料，以获取行业最新的发展动态，基于理论知识，结合实践规范分析，对比分析“MW”公司现有的财务安排与基本财务预算管理体系的差别，针对影响过往“MW”公司没有预算管理的原因，帮助其建立预算管理。本文从“MW”公司财务管理现状出发，分析“MW”公司经营现状、财务管理状况、现行“MW”公司财务预算主要影响因素、预算体系驱动因素、“MW”公司预算缺陷等，运用规范分析法，对“MW”公司推行预算管理，结合其管理现状，探讨“MW”公司推行预算管理的架构，优化预算体系。
[Abstract]:"MW" is a large furniture enterprise listed on the Stock Exchange of Hong Kong, with sales of 100 million yuan in 2004 and 3.6 billion yuan in 2010, with profits rising from 10 million yuan to 620 million yuan. The company has maintained rapid growth for many years. In 2011, the company achieved a 12% increase in sales revenue, a profit of 310 million, and a 50% drop in profit. In the post-financial crisis era, the destructive role of the financial crisis has been fully demonstrated in the real economy, the domestic and foreign market demand has been slowly shrinking, coupled with the adjustment of domestic property policy, the impact on domestic furniture enterprises is very great. Therefore, it is almost impossible for furniture enterprises to have rapid growth in a few years. In the predicament, abide by the law of "the leftover is the king", how to achieve the "leftover is the king", which depends on the management level of the enterprise itself. There is a saying in the field of enterprise management that "management benefits". Budget management as an enterprise management. The most important management means, which run through the whole process of enterprise management, play an outline role in enterprise management, and are recognized as effective means in the field of global enterprise management. At present, "MW" company has no budget management, there is no forward-looking forecast and analysis of "MW" company's own operating performance, it can not study and judge the operating risk of "MW" company, and can not live within its means. It is very dangerous for an enterprise to prepare for risk prevention and problem solving, which is tantamount to blind people touching the image. In this paper, by consulting public publications, Internet, research reports and other related industry information, in order to obtain the latest developments in the industry, based on theoretical knowledge, combined with practical normative analysis, This paper compares and analyzes the differences between the existing financial arrangements and the basic financial budget management system of "MW" company, and helps them to establish budget management in view of the reasons that affect the absence of budget management in "MW" company in the past. Starting from the present situation of financial management of "MW" company, this paper analyzes the present situation of operation and financial management of "MW" company, the main influencing factors of the financial budget of the current "MW" company, the driving factors of the budget system, the budget defects of "MW" company, and so on. By using the standard analysis method, the budget management of "MW" company is carried out, and the structure of budget management and the optimization of budget system of "MW" company are discussed according to the present situation of its management.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.88

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