以价值导向为基础的DT公司全面预算管理研究

发布时间：2017-12-28 07:07

本文关键词：以价值导向为基础的DT公司全面预算管理研究　出处：《华北电力大学(北京)》2014年硕士论文　论文类型：学位论文

【摘要】：随着现代企业的不断成熟和扩大规模,全面预算管理作为一种管理制度,在促进企业发展,规范企业行为,强化企业内部控制等方面已经得到理论证明和业界关注。通过EVA的研究和全面预算管理理论,结合EVA和全面预算管理,联系DT公司作为一个发电企业的业务特点,设计以EVA为起点的全面预算管理体系。从预算编制,预算控制,预算分析和预算评价的几个方面,从EVA回到EVA,将全面预算管理与企业价值管理融合成一个系统,对于提高DT公司的价值管理具有十分重要的意义。本文的研究结论不仅为DT公司基于价值导向的全面预算工作研究奠定了理论基础,同时也对其他发电企业预算管理体系的建设起到理论和思路上的指导作用。
[Abstract]:With the continuous maturity and scale of modern enterprises, comprehensive budget management as a management system has received theoretical proof and industry attention in promoting enterprise development, standardizing corporate behavior and strengthening internal control. Based on the research of EVA and the theory of comprehensive budget management, combined with EVA and comprehensive budget management, and linking DT company's business characteristics as a power generation enterprise, we design a comprehensive budget management system starting with EVA. From the aspects of budgeting, budget control, budget analysis and budget evaluation, from EVA to EVA, we integrate the comprehensive budget management and the enterprise value management into a system, which is of great significance for improving the value management of DT company. The conclusions of this paper not only laid a theoretical foundation for DT company's research on the value based comprehensive budget work, but also played a theoretical and ideological guiding role in the construction of budget management system for other power generation enterprises.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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