A公司全面预算管理体系优化研究

发布时间：2018-01-19 08:45

本文关键词： 中小企业 A公司全面预算管理预算考核　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：进入新世纪以来，我国已经形成了日趋完善的市场体制，竞争机制在市场中发挥了积极作用。在这样的情况下，企业如何从面临的竞争和压力中脱颖而出发展壮大成为了当前面临的重要难题。我国企业现有的管理理念以及管理体制无法满足发展的需要，需要进行深层次的改革与完善。全面预算管理目前在降低企业运营成本方面已经作用显著，其应用过程中从企业的各项费用和各项成本等均提出了分析改进的方法以明确企业发展具备的优势。因此，全面预算管理的引入对于企业的发展能起到至关重要的作用。全面预算管理是内部控制体系的重要组成部分，是一种新的以企业战略为起点，对企业进行全面控制的一种的管理方式，企业将预算作为管理的起点，通过对预算实施过程的观察，根据得到的信息做出相应的调整以改善企业内部现有的运行现状和资源分配方式。该管理模式对于提高中小企业的管理水平，，合理配置和有效利用企业资源，降低企业经营风险，实现企业战略目标至关重要。本文的研究目的是结合国内外先进的全面预算管理理论，依据A公司的实际情况制定出相应的预算优化方案以及预算执行过程中针对可能出现的问题提出解决的保障措施，以达到完善A公司的全面预算管理体系的目的。另外，从对A公司的整体预算分析过程中得出对可以普遍应用于中小型企业的全面预算管理制度。本文主要是针对笔者实习所在的中小企业代表性企业的A公司当前的预算管理体系就行优化研究，采取实地调研和理论研究相结合的理论方法，综合为企业设计出符合企业实际情况的新全面预算管理体系。内容主要分为六个部分，第一部分为引言，主要对本文的研究背景、研究意义、研究内容与思路等问题进行说明。第二部分文献综述是论文的理论基础，对全面预算管理和平衡计分卡相关的国内外相关理论与实践的研究文献进行了总结和描述，在总结的基础上分析当前理论的局限性，找出论文写作的理论切入点。第三部分描述了具体的应用案例，通过对案例公司A公司的全预算管理现状的分析和调查，找出其存在的问题，确定公司全面预算管理体系优化方向。第四部分根据分析的问题提出具体的全面预算管理体系的优化方案，确定A公司优化全面预算管理体系的框架、预算管理的指标体系以及预算管理的编制内容。第五部分针对预算管理的执行、调整和控制提出具体措施，最后提出全面预算管理的绩效考核办法，将全面预算管理与业绩评价结合，保证全面预算管理的有效性。第六部分为本文的总结，提出普遍适用于中小企业的全面预算管理的结论，探讨本文的研究所具有的现实意义。
[Abstract]:Since entering the new century, China has formed an increasingly perfect market system, and the competitive mechanism has played an active role in the market. How to develop and grow out of the competition and pressure has become an important problem. The existing management concept and management system can not meet the needs of development. Comprehensive budget management has played a significant role in reducing the operating costs of enterprises. In the process of application, the author puts forward the method of analysis and improvement from the cost and cost of the enterprise in order to make clear the advantages of the development of the enterprise. The introduction of comprehensive budget management plays a vital role in the development of enterprises. Comprehensive budget management is an important part of the internal control system and a new enterprise strategy as the starting point. An overall control of the enterprise management mode, enterprises take the budget as the starting point of management, through the budget implementation process of observation. According to the information to make corresponding adjustments to improve the existing operating situation and resource allocation within the enterprise. This management model can improve the management level of small and medium-sized enterprises, reasonable allocation and effective use of enterprise resources. It is very important to reduce the business risk and realize the strategic goal of the enterprise. The purpose of this paper is to combine the advanced theory of comprehensive budget management at home and abroad. According to the actual situation of company A to formulate the corresponding budget optimization program and the budget implementation process to solve the possible problems put forward security measures. In order to perfect A company's overall budget management system, in addition, from the whole budget analysis process of A company, the comprehensive budget management system, which can be widely used in small and medium-sized enterprises, can be obtained. This paper is aimed at the current budget management system of the representative company A of the small and medium-sized enterprises in which I practice, and adopts the theoretical method of combining field research and theoretical research. The content is divided into six parts, the first part is the introduction, mainly for the research background of this paper, research significance. The second part of the literature review is the theoretical basis of the paper. This paper summarizes and describes the relevant theories and practices of comprehensive budget management and balanced scorecard at home and abroad, and analyzes the limitations of the current theory on the basis of the summary. The third part describes the specific application cases, through the analysis and investigation of the case company A company's whole budget management status, find out its existing problems. According to the analysis of the problems put forward a specific overall budget management system optimization plan to determine the framework of A company to optimize the overall budget management system. The index system of budget management and the content of budget management. Part 5th puts forward specific measures for the implementation, adjustment and control of budget management, and finally puts forward the performance evaluation method of overall budget management. Comprehensive budget management and performance evaluation will be combined to ensure the effectiveness of comprehensive budget management. Part 6th is the summary of this paper, put forward the conclusion that is generally applicable to the overall budget management of small and medium-sized enterprises. This paper discusses the practical significance of the research.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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