G银行信用卡中心全面预算管理的实施研究

发布时间：2018-04-22 23:04

本文选题：全面预算管理 + 关键绩效指标　；参考：《华东理工大学》2017年硕士论文

【摘要】：全面预算管理,是通过对预算的编制和实施,对企业内各个部门的财务类以及非财务类的资源进行分配、控制以及后续考核等的一系列工作。本论文通过学习和研究全面预算管理、作业预算管理、关键绩效指标法等管理会计理论,结合G银行信用卡中心的经营现状,从预算组织、流程、预算调整、考核评估等各个方面系统研究全面预算管理体系的搭建:第一:通过平衡记分卡和KPI的确定和编制,连接战略目标和预算,实现以战略和经营目标为导向的预算体系。第二:通过作业预算理论的多维度指标分析模型的搭建,进行最底层细化动因的分析研究,使得对整个信用卡中心的各级部门、各城市营销中心的各项经营活动的监督和指导更具体,更有针对性。第三:通过建立健全常态化的指标监控和KPI考核体系,有效引导和监督业务经营的方向和资源的合理使用,确保企业价值的长期、稳定的增长。全面预算管理是企业经营管理的系统性工程,文中提出的通过全面预算管理方法来帮助提升G银行信用卡中心经营管控的建议还有待在实践中进一步检测和改进,希望本文能对企业全面预算管理的实施和制定提供有价值的参考和实践依据。
[Abstract]:The overall budget management is a series of work through the preparation and implementation of the budget, the distribution, control and follow-up assessment of the financial and non-financial resources of the various departments in the enterprise. This paper studies and studies the management accounting theories such as total budget management, operational budget management, key performance index method and so on, combined with the current management situation of G bank credit card center, from budget organization, process, budget adjustment, etc. This paper systematically studies the establishment of comprehensive budget management system in all aspects, such as assessment and evaluation. Firstly, through the determination and compilation of balanced scorecard and KPI, the strategic objectives and budgets are connected to realize the budget system oriented by strategic and operational objectives. Second: through the establishment of the multi-dimensional index analysis model of the activity budget theory, the analysis and research of the lowest level refinement motivation is carried out, so that the whole credit card center departments at all levels, The supervision and guidance of various management activities of the city marketing center are more specific and more targeted. The third is to establish and improve the regular index monitoring and KPI examination system to effectively guide and supervise the direction of business operation and the rational use of resources to ensure the long-term and stable growth of enterprise value. The overall budget management is a systematic project of enterprise management. The proposal to improve the management and control of credit card center of G bank by means of comprehensive budget management has yet to be further tested and improved in practice. I hope this paper can provide valuable reference and practical basis for the implementation and formulation of enterprise total budget management.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.2

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