A保险公司全面预算管理优化方案设计

发布时间：2018-07-01 10:45

本文选题：全面预算管理 + 因素分析方法　；参考：《中南大学》2013年硕士论文

【摘要】：摘要：全面预算管理作为企业的一种内部控制工具,在合理配置企业资源,实现公司战略方面发挥着越来越大地作用,现代企业管理已经离不开全面预算管理。保险行业在面对巨大发展机遇的同时也面对竞争加剧的挑战,保险公司亟需一种可以增强自身管理水平的管理工具。全面预算管理是一套行之有效的内部管理系统,可以帮助保险公司及时把握信息,抓住市场机会,提升企业管理能力,增强公司抗风险能力,并最终提升企业综合竞争力。本文以A财险公司的全面预算管理为基本研究对象,对A财险公司这样一个典型的保险公司采用的全面预算管理模式进行了深入的调查分析。A财险公司通过实施全面预算管理,已经取得了一些成绩。但是,A财险公司在全面预算管理中仍存在一些不够完善的环节,对全面预算管理与企业战略的关系的认识还不够全面,对预算的编制、分析、考核等环节的应用还存在很多困惑。在A公司应用的效果和效益还不高,全面预算管理的功能也未能得到充分发挥。因此,在当前竞争激烈的市场环境下,增强对全面预算管理的认识,深入探讨全面预算管理在公司实务中如何有效应用就具有十分重要的理论意义和现实价值。图21幅,表29张,参考文献69篇。
[Abstract]:Absrtact: as an internal control tool, comprehensive budget management plays a more and more important role in the rational allocation of enterprise resources and the realization of corporate strategy. Modern enterprise management has been inseparable from comprehensive budget management. The insurance industry is faced with the great development opportunity as well as the challenge of intensified competition. Insurance companies need a management tool that can enhance their management level. Comprehensive budget management is a set of effective internal management system, which can help insurance companies to grasp information in time, seize market opportunities, enhance enterprise management ability, enhance the ability of resisting risks, and ultimately enhance the comprehensive competitiveness of enterprises. Taking A property insurance company's overall budget management as the basic research object, this paper makes a thorough investigation and analysis of the comprehensive budget management mode adopted by A property insurance company, which is a typical insurance company. The A property insurance company carries out comprehensive budget management through the implementation of the comprehensive budget management. Some achievements have been made. However, there are still some imperfect links in the overall budget management, and the understanding of the relationship between the overall budget management and the enterprise strategy is not comprehensive enough, and the compilation and analysis of the budget, There are still many puzzles in the application of examination and other links. The effect and benefit of the application in company A is not high, and the function of total budget management is not fully developed. Therefore, in the current competitive market environment, it is of great theoretical significance and practical value to strengthen the understanding of the overall budget management and to explore how to apply it effectively in the company practice. There are 21 pictures, 29 tables and 69 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

【参考文献】