基于KPI的H公司成本预算指标体系研究
发布时间:2018-01-12 02:25
本文关键词:基于KPI的H公司成本预算指标体系研究 出处:《哈尔滨工业大学》2014年硕士论文 论文类型:学位论文
更多相关文章: 预算管理 成本预算指标 关键绩效指标 平衡计分卡
【摘要】:预算管理自20世纪20年代由杜邦公司、通用电器公司开始实施以来,己经在企业管理系统中处于核心地位。预算管理公认的三大职能是计划、控制与激励。然而,由于许多企业对于确保预算实施效果的控制和考核的重视度远远不足,在预算管理执行过程中仅将工作重点放在预算的编制上,,使得预算不能发挥有助于企业战略实现的作用。最终导致预算不能起到帮助企业改善管理作用,仅仅是一个华而不实的计划体系。对于制造企业来说成本预算管理是预算管理中的最为核心部分,合理的成本预算指标体系的构建不仅能够帮助制造企业设定科学的预算目标,也能够强化和提高预算的控制力度和考核效果。KPI是一种重要的绩效管理工具,很多企业在人力资源管理中以KPI作为绩效考核的手段和方法。KPI的导入有助于实现企业的战略意图,同时能够让企业找到奋斗目标,让企业有的放矢。KPI对于提高企业管理水平也有不可忽视的作用。 本文以构建科学有效的H公司成本预算指标体系为研究目标。通过对H公司的成本预算管理和KPI体系的现状进行分析,提出H公司的成本预算指标体系在目标设定、预算控制以及预算考核方面存在的问题。即成本预算目标与企业战略相互脱节、成本预算指标起不到控制作用以及成本预算考核指标选取不合理。指出其原因是H公司的KPI体系与成本预算指标体系没有有机的结合起来。本文在构建基于KPI的成本预算指标体系时,首先,采用平衡计分卡将企业战略分解为财务、内部运营流程、顾客以及学习与成长四个维度的一级KPI,进而进行二级KPI分解;其次,将KPI横向展开及纵向分解构建包含公司层和二级单位层的完整的成本预算指标体系。本文对H公司的新旧成本预算指标体系进行对比分析,指出新指标体系的优势。为了保证构建的H公司基于KPI的成本预算指标体系的有效实施,提出了实施进度、企业文化、组织机构、相关制度以及信息化等方面的保障措施。本文的研究能够完善H公司的成本预算管理体系,以提高预算管理的功效。本文的结论也给其它企业构建成本预算指标体系提供一定的实践参考。
[Abstract]:Since the implementation of budget management in 1920s by DuPont and General Electric, it has been in the core position in the enterprise management system. The three functions of budget management are recognized as planning. However, because many enterprises pay less attention to the control and evaluation of the effect of budget implementation, they only focus on the preparation of budget in the process of budget management. So that the budget can not play a role in helping the realization of enterprise strategy. Finally, the budget can not play a role in helping enterprises improve their management. Cost budget management is the core part of budget management for manufacturing enterprises. The construction of reasonable cost budget index system can not only help manufacturing enterprises to set scientific budget goals. Also can strengthen and improve the budget control and evaluation results. KPI is an important performance management tool. In human resource management, many enterprises use KPI as the means and method of performance appraisal. The introduction of KPI helps to realize the strategic intention of the enterprise, and at the same time, it can enable the enterprise to find the goal. Let the enterprise have a target. KPI to improve the level of enterprise management can not be ignored. The purpose of this paper is to construct a scientific and effective cost budget index system for H Company. Through the analysis of the cost budget management and the current situation of KPI system of H Company. Put forward the cost budget target system of H company in the goal setting, budget control and budget assessment problems, that is, the cost budget target and enterprise strategy is out of touch. It is pointed out that the reason is that the KPI system of H company and the cost budget index system have not been combined organically. KPI cost budget indicator system. Firstly, the balanced scorecard is used to decompose the enterprise strategy into four dimensions: finance, internal operation process, customer and learning and growth, and then decompose into two levels of KPI. Secondly, the horizontal expansion and vertical decomposition of KPI is used to construct a complete cost budget index system, which includes the company level and the secondary unit level. This paper makes a comparative analysis on the new and old cost budget index system of H Company. This paper points out the advantages of the new index system. In order to ensure the effective implementation of the cost budget index system of H Company based on KPI, the paper puts forward the implementation schedule, corporate culture and organization. The research of this paper can perfect the cost budget management system of H Company. In order to improve the efficiency of budget management, the conclusion of this paper also provides some practical reference for other enterprises to build the cost budget index system.
【学位授予单位】:哈尔滨工业大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.5;F406.7
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