A保险沈阳分公司费用预算管理的改进研究

发布时间：2018-02-12 12:27

本文关键词： 保险公司控制费用预算管理组织体系流程　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进程的加快,如何能够在激烈的市场竞争中保持持续的竞争优势,已成为许多企业面临的难题之一。除了要不断的进行产品和技术的创新,还要实施科学有效的管理方法,如今越来越多的企业采用预算管理作为内部管理方式。费用预算管理作为预算管理的一部分,已经逐步发展到以计划、实施、评价、激励等功能为一体的企业战略管理机制。本文从费用预算管理的相关理论出发,结合A保险沈阳分公司的实际情况,从A保险沈阳分公司费用构成、费用预算管理组织机构、费用预算管理现状入手,分析了该公司费用预算编制、费用预算执行和费用预算考核方面以及费用预算管理组织体系中存在的问题之后；重点从A保险沈阳分公司费用预算管理的改进思路和改进原则方面提出了完善A保险沈阳分公司费用预算管理的具体方法、改进策略及有针对性的保障建议；最后,提出了对A保险沈阳分公司费用预算管理改进方案实施的保障措施,以促进费用预算管理在A保险沈阳分公司的顺利实施。在第一章与第二章回顾费用、控制、预算管理等相关理论的基础之上,本文在第三章着重分析了A保险沈阳分公司在费用预算管理工作中存在的问题,接着在第四章有针对性地提出了相应的改进方案,并在第五章给出了A保险沈阳分公司费用预算管理改进方案的实施保障。具有一定的现实指导意义。
[Abstract]:With the acceleration of the process of economic globalization, how to maintain a sustained competitive advantage in the fierce market competition has become one of the problems faced by many enterprises. We should also implement scientific and effective management methods. Nowadays, more and more enterprises adopt budget management as an internal management method. As a part of budget management, cost budget management has gradually developed to plan, implement, and evaluate. Incentive and other functions for the integration of corporate strategic management mechanism. Based on the related theory of cost budget management, combined with the actual situation of A insurance Shenyang branch, this paper starts with the cost structure, the organization of cost budget management, the present situation of cost budget management, and the current situation of A insurance Shenyang branch. After analyzing the problems existing in the cost budget preparation, cost budget execution and cost budget assessment, as well as the organizational system of cost budget management; The paper puts forward the concrete methods of improving the cost budget management of Shenyang branch of A insurance company from the aspects of improving ideas and improving principles of the expense budget management of Shenyang branch of A insurance company, improving strategies and corresponding protection suggestions. Finally, the paper puts forward some suggestions on how to improve the cost budget management of Shenyang branch company. In order to promote the successful implementation of the cost budget management in Shenyang branch of A Insurance Company, this paper puts forward some measures to ensure the implementation of the cost budget management improvement scheme of A Insurance Shenyang Branch. On the basis of reviewing the theories of cost, control, budget management and so on in the first and second chapters, this paper focuses on the analysis of the problems existing in the cost budget management of A Insurance Shenyang Branch in the third chapter. Then it puts forward the corresponding improvement scheme in Chapter 4th, and gives the implementation guarantee of A Insurance Shenyang Branch expense Budget Management improvement Scheme in Chapter 5th, which has certain practical guiding significance.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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