建筑施工企业全面预算管理模式及应用研究

发布时间：2018-03-06 10:35

本文选题：建筑施工企业　切入点：成本控制　出处：《辽宁工程技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进一步发展,我国企业面临着越来越激烈的竞争,利润空间变得越来越小,在内外因素的影响下,企业更应加强内部管理的现代化。在我国,建筑施工企业与制造业相比,内部管理现代化水平比较低,且成本费用开支大,缺乏有效的管理方法。基于此,文章通过对建筑施工企业存在的问题进行分析,引入全面预算管理方法,并建立全面预算管理模式。文章主要内容如下：从全面预算管理国内外研究现状出发,通过相关理论分析,提出全面预算管理是建筑施工企业管理的重要方法和手段。进而通过对我国建筑施工企业特点及存在的主要问题进行分析,指出实施全面预算管理的必要性。然后,构建全面预算管理体系框架；从业务预算、资本预算和财务预算三方面出发,详细分析全面预算实施的内容,建立全面预算管理模式；通过对全面预算管理编制与审核、执行与控制、反馈与调整、分析与考核等阶段的流程进行设计,保证了全面预算管理的可实施性,并在考核阶段给出全面预算管理考核指标,建立全面预算管理考核模型。最后,以国勤建筑施工有限公司具体预算为例,对比传统预算与全面预算,验证全面预算管理模式在建筑施工企业应用的有效性。
[Abstract]:With the further development of economic globalization, Chinese enterprises are facing more and more fierce competition, the profit space becomes smaller and smaller. Under the influence of internal and external factors, enterprises should strengthen the modernization of internal management. Compared with the manufacturing industry, the construction enterprises have lower level of modernization of internal management, large cost and expense, and lack of effective management methods. Based on this, the paper analyzes the problems existing in the construction enterprises. The main contents of this paper are as follows: from the current situation of the research on comprehensive budget management at home and abroad, through the relevant theoretical analysis, This paper puts forward that comprehensive budget management is an important method and means of building construction enterprise management, and points out the necessity of implementing comprehensive budget management by analyzing the characteristics and main problems of construction enterprises in China. Build the framework of the overall budget management system, analyze the contents of the implementation of the comprehensive budget in detail from the three aspects of the operational budget, the capital budget and the financial budget, and establish the comprehensive budget management model, and establish a comprehensive budget management model through the compilation and audit of the overall budget management. The implementation and control, feedback and adjustment, analysis and assessment are designed to ensure the implementability of the overall budget management, and the evaluation index of the overall budget management is given in the assessment stage. Finally, take Guoqin Construction Construction Co., Ltd as an example, compare the traditional budget with the overall budget, and verify the effectiveness of the comprehensive budget management model in construction enterprises.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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