DY集团原料药事业部全面预算管理研究

发布时间：2018-03-04 23:12

本文选题：全面预算　切入点：全面预算管理　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着DY集团原料药事业部业务不断的发展壮大以及DY集团整体实施财务一体化进程的加快,全面预算管理作为企业财务管理的重要手段,发挥着重要的作用。全面预算管理是指企业在战略目标的指导下,对未来经营活动和相应的财务结果进行充分、全面的预测和规划,并通过对执行过程的监控,将实际完成情况与预算目标不断对照和分析,能够及时指导经营活动的改善和调整,以帮助管理者更加有效地管理企业和最大程度地实现战略目标。本文通过对原料药事业部全面预算管理的改进研究,实现优化组合事业部内部资源,进一步提高其财务管理水平和管理效益的目的,从而实现集团整体的战略发展目标。本文针对DY集团原料药事业部目前的全面预算管理现状进行分析,指出其全面预算管理中存在的问题,寻找问题产生的原因,结合DY集团财务一体化的整体战略,提出解决问题的方案,以提升事业部全面预算管理的水平,最终实现提高整个集团经济效益的目的。
[Abstract]:With the continuous development of DY Group API business and the acceleration of DY Group's overall implementation of financial integration process, comprehensive budget management as an important means of enterprise financial management, Comprehensive budget management means that enterprises, under the guidance of strategic objectives, make full and comprehensive prediction and planning of future business activities and corresponding financial results, and monitor the implementation process. Continuous comparison and analysis of actual completion and budget targets can guide the improvement and adjustment of operational activities in a timely manner, In order to help managers manage enterprises more effectively and achieve strategic objectives to the maximum extent. The purpose of further improving its financial management level and management benefit is to realize the overall strategic development goal of the group. This paper analyzes the present overall budget management situation of the DY Group's API Division. This paper points out the problems existing in the overall budget management of DY Group, finds out the causes of the problems, and puts forward a plan to solve the problems in combination with the overall strategy of financial integration of DY Group in order to raise the level of the overall budget management of the Division. Finally, the purpose of improving the economic benefit of the whole group is realized.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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