A公司基于价值链的全面预算管理体系的构建

发布时间：2018-04-29 04:22

本文选题：价值链 + 全面预算管理　；参考：《西南财经大学》2014年硕士论文

【摘要】：步入信息经济时代后,随着全球经济格局的改变,中国制造市场已成为世界制造市场的重要组成部分。在国内制造企业竞争激烈的同时,国际制造业带来的竞争也日益激烈。面对如此挑战,我国制造业必须建立科学的管理制度,才能体现核心竞争优势,获得长足发展。自从国内外众多企业应用全面预算管理以来,预算管理体系逐步发展,它对企业的发展做出了不少的贡献。然而,随着科技日新月异的发展,以及自动化普及等因素的影响,传统预算管理的局限性逐渐显露,已经满足不了企业发展的要求。如今企业管理控制的重点已经不再仅仅是完成计划生产目标,而是价值增值,以便实现企业价值的最大化。全面预算管理在与价值链的结合下拥有了新的意义。基于价值链的全面预算管理,是站在价值流程的视角,根据传统预算管理的基本方法,运用价值链分析的逻辑框架将预算管理中的制定、监督和实施过程进行优化的新型管理手段。它在适应不断变化的企业内部、外部环境的过程中体现出独有的科学性和协调性,能实现在价值链上对于资金流、信息流和物流三者的有效掌控。通过调研,笔者发现,机床制造企业A公司正是实行的传统全面预算管理,其预算管理的缺陷已日益凸显,亟待改善。面对国外和我国各大机床生产制造企业的竞争压力,构建基于价值链的全面预算管理模式,是A公司获得竞争优势的重要手段。笔者试图通过为A公司构建基于价值链的全面预算管理体系,帮助其准确明晰自己在行业中的战略定位,最大化地追求企业价值。本文站在价值链的视角上,重新审视了全面预算管理体系。本文的结构共分为七章。第一章为导论。主要总结了全文内容框架,介绍了本文的创作背景、创新之处、研究方法以及研究内容。第二章是文献综述。此章对全面预算管理、基于价值链的全面预算管理以及价值链管理进行系统回顾和梳理,既总结了前人的研究成果,又为本文的研究指明了方向。第三章是理论分析,介绍了全面预算管理理论,阐述了价值链理论,并将全面预算与价值链相融合,论述其结合的必要性及具有的特色等。第四章,A公司全面预算管理现状考察。以A公司为案例,在笔者对其进行实地调研访谈的基础上,考察了该公司全面预算的实施情况,分析其预算管理中存在的不足。第五章,帮助A公司构建了基于价值链的全面预算管理体系,该体系包括基于价值链分析的预算目标、组织机构、预算编制、执行与控制及绩效评价等全面的、多层次的内容。第六章,为保证A公司价值链预算管理的顺利实施,提出了有针对性的政策建议。第七章为研究结论与未来展望。该章阐述了文章结论,指出本文的不足之处,并展望了未来的研究方向。本文的创新之处主要表现在三个方面：其一,研究视角的创新。本文基于价值链的视角,重新审视预算管理,并将鲜有学者研究的外部价值链视为重点,将其有效引入到全面预算管理。其二,研究方法的创新。本文在理论分析的同时结合了案例研究的方法,通过问卷调查、半结构化访谈以及收集内部数据资料等渠道来获取强有力的证据,为价值链预算管理的研究提供了具体的案例支撑,使相关理论研究能得到实际调研结论的支持。其三,研究内容的创新。本文通过价值链预算管理理论在A公司的实际应用,真正有效地为该公司弥补了传统预算管理的缺陷,对于改善该公司的预算现状、促进其稳定发展起到较好的作用。同时,A公司具有较好的代表性,对制造行业其他企业的预算管理改进也有一定的借鉴意义。本文的不足之处在于没有较多涉及对资本支出的预算。此外,由于笔者在制造业方面专业知识有限以及对A公司实施全面预算的进程并不能全面深刻的了解,所以构建的管理体系还不够完善与明确。针对这些不足,笔者希望能够在未来开展进一步的研究,使结论更加准确实用。
[Abstract]:After entering the era of information economy, with the change of the global economic pattern, the manufacturing market in China has become an important part of the world manufacturing market. At the same time, the competition in the domestic manufacturing enterprises is fierce, and the competition of the international manufacturing industry is becoming increasingly fierce. The core competitive advantage has made great progress.
Since many enterprises at home and abroad have applied the comprehensive budget management, the budget management system has gradually developed. It has made a lot of contributions to the development of enterprises. However, with the rapid development of science and technology and the influence of automation and other factors, the limitations of traditional budget management have gradually revealed and can not meet the requirements of enterprise development.
Now the focus of enterprise management control is no longer only to complete the goal of production, but to maximize the value of the enterprise. The comprehensive budget management has a new significance in combination with the value chain. The comprehensive budget management based on value chain is from the perspective of the value process and based on the traditional budget management. The basic method is to use the logical framework of value chain analysis to optimize the formulation, supervision and implementation of the budget management. It embodies the unique science and coordination in the process of adapting to the changing enterprises and the external environment, and can realize the flow of funds, information flow and logistics in the value chain of three. The effective control of the person.
Through the investigation, the author finds that the A company of machine tool manufacturing enterprise is the traditional comprehensive budget management. The defects of its budget management have become increasingly prominent and need to be improved. Facing the competition pressure from foreign and China's major machine tool manufacturing enterprises, the construction of a comprehensive pre calculation management model based on the value chain is important for the A company to gain the competitive advantage. The author tries to build a comprehensive budget management system based on value chain for A company to help the company to clearly define its strategic position in the industry and maximize the value of the enterprise.
From the perspective of value chain, this paper reexamines the overall budget management system. The structure of this paper is divided into seven chapters.
The first chapter is an introduction. It mainly summarizes the content framework of the full text, introduces the background, innovations, research methods and research contents of this article.
The second chapter is a literature review. This chapter reviews and reviews the comprehensive budget management based on the total budget management and value chain management based on value chain. It not only summarizes the achievements of previous studies, but also points out the direction of this study.
The third chapter is a theoretical analysis. It introduces the theory of comprehensive budget management, expounds the theory of value chain, and combines the comprehensive budget with the value chain, and discusses the necessity and characteristics of its combination.
The fourth chapter, the overall budget management status of A company. Taking A as a case, on the basis of the author's on-the-spot investigation and interview, the author investigates the implementation of the overall budget of the company and analyzes the shortcomings in its budget management.
The fifth chapter helps A company to build a comprehensive budget management system based on value chain, which includes comprehensive and multi-level content, such as budget targets based on value chain analysis, organization, budgeting, implementation and control and performance evaluation.
The sixth chapter, in order to ensure the smooth implementation of A company's value chain budget management, puts forward targeted policy recommendations.
The seventh chapter is the research conclusion and future prospect. This chapter expounds the conclusion of the article, points out the shortcomings of this article, and looks forward to the future research direction.
The innovation of this article is mainly manifested in three aspects: first, the innovation of the research perspective. Based on the perspective of the value chain, this paper reexamines the budget management, and considers the external value chain which has been studied by scholars as the key point, and introduces it to the comprehensive budget management effectively. Secondly, the innovation of the research method. The method of case study, through the questionnaire survey, semi-structured interview and the collection of internal data and other channels to obtain strong evidence for the study of value chain budget management provides specific case support, so that the relevant theoretical research can be supported by the actual research conclusions. Thirdly, the innovation of the content of the research. The practical application of budget management theory in A company has made up the defects of the traditional budget management for the company effectively and effectively. It plays a better role in improving the company's budget status and promoting its stable development. At the same time, A company has a good representation, and also has a certain reference to the improvement of the budget management of his enterprise in the manufacturing industry. Righteousness.
The inadequacy of this article is that there is no more budget for capital expenditure. In addition, the management system is not perfect and clear because of the limited knowledge of professional knowledge in the manufacturing industry and the process of implementing a comprehensive budget for A companies. Further research is carried out to make the conclusion more accurate and practical.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

【参考文献】