齐二机床集团全面预算管理方案的研究

发布时间：2018-01-15 04:34

本文关键词：齐二机床集团全面预算管理方案的研究　出处：《哈尔滨理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是以企业战略为先导，，以量化、综合、覆盖企业经营全过程的全面预算为基础，以全员、全过程、全方位控制为手段，以绩效评价和业绩考核为保障的内部管理控制系统。全面预算管理作为一项重要的管理工作，对实现企业战略目标发挥着重要的作用。它是在战略目标的指引下，对未来的经营活动和相应的经营结果进行全面的预测和筹划，并通过对执行过程的监控和分析，指导经营活动的改善和调整，从而更加有效地管理企业和最大程度地实现企业战略目标。齐二机床集团作为我国工业企业的排头兵，如何通过全面预算管理提高企业内部管控水平，实现公司整体战略目标已经成为该公司亟待解决的重要问题。本文首先介绍了齐二机床集团目前的预算管理组织及其相应的职责。其次，通过对比分析的方法，对齐二机床集团目前所采用的固定预算法和弹性预算法两种预算方法进行了分析说明，然后对齐二机床集团目前主要预算编制的内容进行阐述，最后分析出齐二机床集团目前预算管理过程中存在的问题，具体包括：对全面预算管理不够重视、编制方法模式化、执行过程无调整和缺乏业绩考核四个方面。针对存在的问题并结合全面预算管理相关理论，从设计预算管理流程、加强预算监控与调整、重视预算分析与考核等方面设计出齐二机床集团全面预算管理方案。并在此基础上，从思想、制度、资源三个方面提出实施全面预算管理方案的保障措施，旨在帮助齐二机床集团提高全面预算管理水平，改善目前经营状况，提升市场竞争能力，实现企业战略目标，最终实现利润最大化。
[Abstract]:Comprehensive budget management is guided by enterprise strategy, based on the overall budget of quantification, synthesis and covering the whole process of enterprise management, and takes full staff, whole process and omni-directional control as the means. Performance evaluation and performance evaluation as the guarantee of internal management control system. Overall budget management as an important management work. It plays an important role in the realization of the strategic objectives of enterprises. Under the guidance of the strategic objectives, it makes a comprehensive prediction and planning of the future business activities and corresponding operating results. And through monitoring and analysis of the implementation process, guide the improvement and adjustment of business activities. In order to manage the enterprise more effectively and achieve the strategic goal to the maximum extent. As the vanguard of our country's industrial enterprises, how to improve the level of internal control through comprehensive budget management. To achieve the overall strategic objectives of the company has become an important issue to be solved. This paper first introduces the current budget management organization and its corresponding responsibilities of Qi-er Machine tool Group. Secondly, through the method of comparative analysis. This paper analyzes and explains two kinds of budget methods, one is fixed budget law and the other is elastic budget law, and then the main budget preparation content of Qi er Machine tool Group is expounded. Finally, the paper analyzes the problems existing in the current budget management process of Qi-er Machine tool Group, including: not paying enough attention to the overall budget management, and formulating methods are formulaic. No adjustment and lack of performance appraisal four aspects of the implementation process. In view of the existing problems and combined with the theory of overall budget management, from the design of budget management process, strengthen budget monitoring and adjustment. Pay attention to budget analysis and assessment and other aspects to design a comprehensive budget management plan. And on this basis, from the thinking, system, resources three aspects of the implementation of the overall budget management plan security measures. The purpose of this paper is to help Qier Machine tool Group to improve its overall budget management level, to improve its current operating conditions, to enhance its market competitiveness, to realize its strategic objectives, and finally to maximize its profits.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

【共引文献】