淄博FL公司不同产品线预算管理模式研究

发布时间：2018-01-08 00:05

本文关键词：淄博FL公司不同产品线预算管理模式研究　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：随着科学技术的进步和发展,企业的经营管理模式也在潜移默化中发生着变化。预算管理作为企业管理的方法之一,在企业运营中占有越来越重要的地位。如果企业没有根据自身的情况合理选择合适的预算管理模式,不仅不会促进企业的管理和发展,还会影响到企业的生存。因此,企业需要根据自身的具体情况选择相应的预算管理模式。本文以淄博FL公司为研究对象,采用文献研究、现场调研等研究方法,展开对淄博FL公司不同产品线预算管理模式的研究。首先,本文通过对预算管理理论和国内外典型案例的深入分析和研究,得出相关理论和实践对本文研究的启示和借鉴。其次,分析淄博FL公司不同产品线的特点和预算管理现状及面临的问题,对该公司处于不同寿命周期的产品线进行深入调研和考察,提出在公司内部处于不同寿命周期的产品线选择适合自身的预算管理模式的必要性。以此为基础,笔者提出淄博FL公司不同产品线预算管理模式的选择,即釉上颜料产品线处于产品市场成熟期,适用以成本控制为核心的预算管理模式;釉用色料产品线处于产品市场衰退期,适用以现金流量为核心的预算管理模式;无铅环保颜料产品线处于产品市场增长期,适用以销售预测为核心的预算管理模式;玻璃釉料产品线处于投产期向增长期过渡,适用资本预算和销售预测相结合的预算管理模式。并通过预算编制、预算控制和预算考评等方面详细分析各产品线预算管理模式的运作。最后,为保证淄博FL公司不同产品线预算管理模式的正常运作提出相应的保障措施。
[Abstract]:With the development of science and technology, enterprise management mode also imperceptibly changing. Budget management as one of the methods of enterprise management, plays a more and more important role in enterprise operation. If the enterprise did not according to their own situation and reasonable choice of appropriate budget management mode, not only to promote the management and development of enterprises that will affect the survival of the enterprise. Therefore, enterprises need to select the appropriate budget management mode according to their specific circumstances. This paper takes Zibo FL company as the research object, using literature research, field survey and other research methods, to study the Zibo FL different product line budget management mode. Firstly, through in-depth analysis and the research of budget management theory and the domestic and foreign typical case, draw on relevant theory and practice research and enlightenment. Secondly, analysis of Zibo The characteristics and the status of budget management Bo FL different product line and problems, in-depth research and Study on the company in different life cycle of the product line, put in different life cycle of the product line in the company's internal necessity to choose suitable budget management mode. On this basis, the author puts forward the FL company in Zibo different product lines in the choice of budget management mode, namely the pigment product line glaze in the product market maturity, applicable to cost control as the core of the budget management mode; glaze with pigment product line in the product market downturn, apply to cash flow as the core of the budget management mode; lead-free paint product line in the product market growth period as the core, the suitable forecasting model of budget management in sales; glass glaze product lines are put into the transition to growth period, for capital budget and sales forecast. The budget management mode is combined. The operation of the budget management mode of each product line is analyzed in detail through budgeting, budget control and budget evaluation. Finally, the corresponding safeguard measures are put forward to ensure the normal operation of Zibo FL company's different product line budget management mode.

【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.7;F406.7

【相似文献】