H集团全面预算管理优化研究

发布时间：2018-05-18 07:31

本文选题：全面预算管理 + 房地产企业　；参考：《东华大学》2017年硕士论文

【摘要】：在企业内部管理控制诸多方法和工具中,全面预算管理具有突出的重要位置。它通过编制、执行、控制、分析、考评预算,对企业所有经济活动实施了事前、事中和事后全过程的管理控制,在企业内部管理控制中发挥着核心作用。正如美国著名管理学家戴维·奥利所指出的那样:全面预算管理是为数不多的几个能把企业的所有关键问题融合于一个体系中的管理控制方法之一。全面预算管理这一综合性、系统性的管理控制功能,符合现代企业管理的内在需要。因此,实施全面预算管理,对于资金高度密集、经营风险很大、目前正处于转型发展期的房地产企业是提升企业管理、加快转型升级的最佳切入点。H集团是一家大型房地产开发经营民营企业集团。经过二十年的快速发展之后,目前出现了滞缓、萎缩的情况,正面临着新的转型升级。尽管H集团实行预算管理比较早,但相对于其它管理控制措施,H集团的全面预算管理整体水平还比较低。对于全面预算管理,H集团在思想认识、组织领导、具体操作上都存在比较突出的问题,对企业内部管理已经产生了一定的阻力。针对H集团全面预算管理状况,通过系统性优化,切实发挥全面预算管理的作用,提高企业的综合管理能力,正是H集团目前转型升级、开展精细化管理首先需要做到的。本文以H集团作为研究案例,在比较系统、深入地掌握相关基础理论及学习了解了相关的主要研究成果的基础上,采取文献研究法、调查法等研究方法,分析归集了H集团在全面预算管理中五个比较突出的问题,即:预算管理与集团战略相脱节;预算管理组织体系不完善;预算编制流程和编制方法不科学;预算执行责任落实不到位且控制过度化;预算分析与考评缺失。这五个问题存在于H集团全面预算管理的各个环节,表明H集团全面预算管理体系出现了系统性问题。对此,本文对H集团全面预算管理作了系统性的优化设计,得出H集团全面预算管理应以战略主导全面预算管理,以平衡计分卡来实现全面预算管理与战略对接;在全面预算管理的基础建设方面,重点强化全面预算管理的组织体系;在预算编制方面,要健全预算指标体系、完善编制流程、优化编制方法;在全面预算的执行与控制方面要建立全面预算管理执行责任体系,完善审批程序与授权行为,适度柔化预算管理;在全面预算管理分析与考评的优化方面,要正确定位分析主体,运用专业性的分析方法,做好预算考核指标的设计,采取递进预算目标。本研究以全面预算管理理论为基础,以价值创造为指引,在对研究案例比较精准剖析的前提下,运用比较科学的研究方法,对如何优化H集团全面预算管理进行比较深入的研究,并在预算编制的基础实务上力求有所提高,这对普及理论、验证理论、充实理论、完善理论能够发挥积极的作用;对提高H集团全面预算管理水平、积极而稳健地实施新形势下的转型、升级无疑具有重要的实际意义,也对同类型企业具有一定的借鉴作用。
[Abstract]:In a number of methods and tools for internal management and control of enterprises, the overall budget management has a prominent and important position. Through the compilation, implementation, control, analysis and evaluation of the budget, it has carried out the management control of all economic activities before, after and after the whole process, and plays a core role in the internal management and control of the enterprise. The comprehensive budget management is one of the few management control methods that can integrate all the key problems of the enterprise into one system. Comprehensive budgetary management, a comprehensive, systematic management control function, is in line with the inherent needs of the management of the present generation. Therefore, the comprehensive budget management is a comprehensive management control method. Therefore, the comprehensive budget management is in conformity with the internal needs of the current generation of enterprise management. Therefore, the comprehensive budget management is fully implemented. The budget management, which is highly intensive and risky, is at present the real estate enterprise in the period of transition and development is the best entry point to promote enterprise management and accelerate the transformation and upgrading of.H group is a large real estate development and management private enterprise group. After twenty years of rapid development, there has been a slow and shrinking situation. Although H group is facing a new transformation and upgrading, although the implementation of the budget management is relatively early, compared with other management and control measures, the overall level of the overall budget management of the H group is still relatively low. For the overall budget management, the H group has a relatively prominent problem in its ideological understanding, organizational leadership and specific operation, and the internal management of the enterprise has already been carried out. A certain resistance has been produced. Aiming at the overall budget management of H group, through systematic optimization, the role of comprehensive budget management and the comprehensive management ability of the enterprise are improved. It is the transformation and upgrading of the H group at present, and the fine management needs to be done first. This paper takes H group as a research case, in a comparatively systematic and thorough way On the basis of mastering the relevant basic theories and learning the relevant main research results, we adopt the methods of literature research and investigation, and analyze the five outstanding problems of the H group in the overall budget management, namely: the disjointed budget management and the group strategy; the imperfect budgetary management organization system; the budgeting process and the development of the budget management system; The method of compiling is not scientific; the implementation of the budget execution responsibility is not in place and the control is overly controlled; the budget analysis and evaluation are missing. These five problems exist in all aspects of the overall budget management of H group. It shows that the overall budget management system of H group has systematic problems. This paper makes a systematic optimization of the overall budget management of H group. It is concluded that the overall budget management of H group should take the strategy leading overall budget management and balance the score card to achieve the overall budget management and the strategic docking. In the basic construction of the comprehensive budget management, we should focus on strengthening the overall budget management organization system. In the budget preparation, we should improve the budget index system, perfect the process and optimize the preparation process. In the implementation and control of the overall budget, we should establish a comprehensive budget management implementation responsibility system, perfect the examination and approval procedures and authorization behavior, and moderate the budget management. In the aspect of the comprehensive budget management analysis and evaluation optimization, we should correctly locate the main body of the analysis, and use the professional analysis method to do a good job of the budget evaluation index. On the basis of the comprehensive budget management theory and the guidance of value creation, this study is based on the precise analysis of the case, and uses comparative scientific research methods to make a thorough research on how to optimize the overall budget management of H group, and try to make some efforts on the basic practice of budgeting. It can play an active role in popularizing theory, proving theory, enriching the theory and perfecting the theory. It is of great practical significance to improve the overall budget management level of H group and to actively and steadily implement the transformation under the new situation, and it also has a certain reference for the same type of enterprises.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

【参考文献】