黑龙江省邮政公司成本预算全程控制模式研究

发布时间：2018-03-22 06:20

本文选题：成本预算　切入点：全程控制　出处：《哈尔滨工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文是在产业协作趋势不断增强,生产社会化、专业化分工不断提高,现代物流业日趋发展成为国民经济体系中重要的基础性行业,而邮政企业在信息流、资金流、物流发展方面具备得天独厚优势背景下创作完成,目的是引导邮政企业不断优化发展、运营成本,提升有限的成本资源的配置效率,提高成本预算的管理水平,促进邮政企业资产保值增值,提升企业发展质量和效益。在研究内容方面,提出了成本预算全程控制模式构建的整体思路。在成本预算的编制方面,从全面预算的角度出发,充分调动企业各部门、各层级的积极性,考虑企业收入与成本支出配比、成本支出与资金支出想配比的原则,以预算编制信息系统为手段,明确预算主体、预算科目、预算基础信息、预算标准、预算流程等,保证预算编制的科学性。并通过建立健全成本预算编制决策管理机构、确定编制原则、统一成本配置标准等,确定成本预算编制保障措施。在成本预算的分析监控方面,实施关键业绩指标过程预警,强化监控分析和实时分类控制,从事前、事中、事后深度参与企业经营管理的全过程,实现成本预算进度的分析监控。并通过细化成本进度管控流程、明确执行措施等手段,保证成本预算分析监控的有效性和科学性。在成本预算的评价考核上,针对预算年度的企业活动涉及的成本费用支出进行评估,通过设定一些关键性的成本费用标杆指标和财务综合评价指标,对各单位成本预算进度进行横向和纵向的评定考核,指出了“立标、对标、达标、创标”标杆管理的主要内容,邮政企业实施财务标杆管理目的是加强精细管理能力,提高企业成本管控水平。本文通过经验总结、个案研究与实际调查分析,以及定量分析等方法:通过一定的理论积累和深入的实践调查,客观地分析企业成本预算管理存在的问题及根源,通过实地研究,结合有关理论,构建一个符合黑龙江省邮政公司实际的成本预算全程控制模式,为企业经营发展提供一些可行的建议。
[Abstract]:In this paper, the trend of industrial cooperation is increasing, production socialization, specialization and division of labor are improving, the modern logistics industry is becoming an important basic industry in the national economic system, and postal enterprises in the flow of information, capital flow, Logistics development has unique advantages under the background of creative completion, the purpose is to guide postal enterprises to continue to optimize development, operating costs, improve the allocation of limited cost resources efficiency, improve the cost budget management level, In the aspect of research content, this paper puts forward the whole idea of constructing the whole control mode of cost budget. In the aspect of compiling cost budget, it starts from the angle of overall budget. Fully mobilize the enthusiasm of all departments and levels of the enterprise, consider the principle of matching the income and cost expenditure of the enterprise, the cost expenditure and the capital expenditure, and use the budget preparation information system as a means to define the budget subject and budget subjects, Budget basic information, budget standards, budget procedures, etc., to ensure the scientific nature of budget preparation, and to establish and improve the decision-making and management organs for cost budgeting, to determine the compilation principles, and to unify the cost allocation standards, etc. Determine the cost budget preparation safeguard measures. In the cost budget analysis monitoring, implement the key performance index process early warning, strengthen the monitoring analysis and real-time classification control, engage in the whole process of the enterprise operation and management before, in the process, after the event, deeply participate in the whole process, To realize the analysis and monitoring of the cost budget progress, and to ensure the effectiveness and scientific nature of the cost budget analysis and monitoring by means of detailed cost schedule control process, clear implementation measures, etc. In the evaluation and assessment of the cost budget, This paper evaluates the cost and expenditure involved in the enterprise activities in budget year, and evaluates the progress of each unit cost budget horizontally and longitudinally by setting some key cost and cost benchmark indicators and comprehensive financial evaluation indicators. This paper points out the main contents of the benchmarking management of "setting up, contrasting, meeting the standard and creating the standard". The purpose of implementing the financial benchmarking management in postal enterprises is to strengthen the fine management ability and improve the cost control level of the enterprises. Case study and actual investigation and analysis, as well as quantitative analysis and other methods: through certain theoretical accumulation and in-depth practical investigation, objective analysis of enterprise cost budget management problems and root causes, through field research, combined with relevant theory, In order to provide some feasible suggestions for the management and development of enterprises, this paper constructs a cost budget control mode which is in line with the actual situation of Heilongjiang Post Company.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F616.6

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