L公司全面预算管理优化研究

发布时间：2018-02-25 05:35

本文关键词： 全面预算管理价值管理预算编制预算评价　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是以战略为导向,兼具计划、协调、控制、激励及评价等功能的企业管理工具,被越来越多的企业所熟知。近年来,国家对房地产行业的宏观经济调控力度不断加大,南京、苏州、杭州等多个城市相继出台严格限购的政策和制度,使房地产企业经营面临严峻考验。L公司想要在激励的竞争市场中获得一席之地,就需要对企业预算管理进行优化和完善,全面提升企业管理水平,增强企业核心竞争力。本文从预算组织结构、预算编制流程、预算执行、预算考评等多个方面对L公司全面预算管理的现状进行分析,找出企业全面预算管理存在的问题与不足,并分析原因。结合价值管理理论,针对L公司预算管理存在的问题给出合理的改革方案:以战略为背景优化企业预算管理目标,加强企业日常经营过程中资金和预算执行风险的管控;建立以预算管理委员会为中心的预算管理流程,优化企业单纯以财务部为核心的预算管理体系;以费用预算为基础,研究企业在编制预算表过程中出现的问题,并提出优化改革方案;解决企业在预算执行和控制过程中对预算外项目管控不足的问题,并从审批、分解和调整的角度进行探讨和研究;针对L公司预算考核评价体系存在的问题,提出将财务指标和非财务指标相结合的方法进行优化。最后,通过对L公司预算管理的研究得出结论,找出文章研究中存在的问题与不足。
[Abstract]:Comprehensive budget management is a strategic oriented, has the plan, coordination, control, evaluation and incentive functions of enterprise management tools, more and more enterprises are well known. In recent years, the national macroeconomic regulation and control of the real estate industry continues to increase, Nanjing, Suzhou, Hangzhou and many other city has issued strict restriction the policy and system, the real estate business is facing a severe test of.L company to get a space for one person in fierce competition in the market, we need to improve and optimize the enterprise budget management, improve enterprise management level, enhance the core competitiveness of enterprises. This paper from the budget organizational structure, budget process, budget execution, budget aspects the evaluation of the comprehensive budget management of L company to carry on the analysis, find out the existing enterprise comprehensive budget management problems and deficiencies, and analyze the reasons. Combined with the theory of value management, needle The reform of budget management solutions to existing problems of L company: to give reasonable strategy for the optimization of enterprise budget management background, strengthen the capital control and budget execution risk of enterprise daily operation process; to establish the budget management committee as the center of the budget management process, optimize enterprise only by financial department as the core of the budget management system; the budget is based on enterprises in the preparation of budget problems, and put forward the optimization reform plan; solve the enterprise in the budget implementation and control in the process of project budget problems, and from the examination and approval, to explore and study the decomposition and adjustment of the angle; according to the existing budget evaluation system of L company the problem, the paper puts forward the method of financial indicators and non-financial indicators combined with the optimization. Finally, through the research on the budget management of L company to find out the conclusion The problems and shortcomings in the study of the chapter.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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