H厂全面预算管理优化研究

发布时间：2018-05-25 01:41

本文选题：预算 + 全面预算管理　；参考：《湖南工业大学》2014年硕士论文

【摘要】：现代企业管理的发展已打破传统职能管理的界限，企业作为一个有机整体，在企业发展战略目标的指导下从事企业内部的全面协调管理，强调计划、组织、领导、人事、控制等职能的一体化。从国际上成功企业的经验我们可以看到，这种协调方式发展的最后一个阶段为标准化阶段，，而全面预算管理所包含的思想正在于此。实践证明，全面预算管理是实现标准化协调方式的一个很好的手段，也是目前较为有效的重要管理工具。推行全面预算管理是发达国家成功企业多年积累的经验之一，这对我国企业建立现代企业制度、提高管理水平，增强竞争力具有十分重要的意义。尤其是中小企业的管理者和财务人员更应该掌握这一多功能的管理控制工具，为中小企业的发展提供高效的管理方法。中小企业在现代经济中，无论是发达国家还是发展中国家，都是国民经济的重要组成部分，它们的作用不可或缺，在经济社会中有独立存在的价值，在地区经济发展中尤为重要。如何提高中小企业财务管理水平，有效的节约资源，合理的控制成本，降低费用，增加企业效益，已成为当今社会普遍关心和探讨的问题。本文首先对国内外企业全面预算管理研究和实践的状况进行了分析，并对全面预算管理的概念、功能、模式以及相关的理论进行系统的介绍，其次以H厂为例，分析了H厂全面预算管理实施的现状，并对其在预算编制、预算控制、预算分析和预算考评的过程中存在的问题进行了深入的探讨，最后针对H厂全面预算管理存在的问题提出了相应的优化对策：首先，健全预算管理机构，采用较为灵活的预算编制方法；其次，强化预算调整功能，加大预算执行力度；最后，完善预算考评体系。通过有效实施全面预算管理不仅对H厂具有现实意义，对其他中小企业也有重要的参考价值和借鉴意义。
[Abstract]:The development of modern enterprise management has broken the boundary of traditional functional management. As an organic whole, the enterprise, under the guidance of the strategic goal of enterprise development, is engaged in the overall coordinated management within the enterprise, emphasizing planning, organization, leadership and personnel, The integration of functions such as control. From the experience of successful enterprises in the world, we can see that the last stage of the development of this kind of coordination mode is the standardization stage, and the idea contained in the overall budget management is precisely here. It is proved by practice that comprehensive budget management is a good means to realize standardization and coordination, and it is also an effective management tool at present. The implementation of comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries for many years, which is of great significance to the establishment of modern enterprise system, the improvement of management level and the enhancement of competitiveness of Chinese enterprises. In particular, the managers and financial personnel of small and medium-sized enterprises should master this multifunctional management and control tool to provide efficient management methods for the development of small and medium-sized enterprises. In the modern economy, both developed and developing countries, small and medium-sized enterprises are an important part of the national economy. They play an indispensable role and have independent value in the economic society. It is particularly important in regional economic development. How to improve the level of financial management of small and medium-sized enterprises, effectively save resources, reasonably control costs, reduce costs, and increase the efficiency of enterprises, has become a common concern and discussion in the society today. This paper first analyzes the research and practice of comprehensive budget management at home and abroad, and systematically introduces the concept, function, mode and related theories of total budget management, and then takes H plant as an example. This paper analyzes the present situation of the implementation of comprehensive budget management in H Plant, and discusses the problems existing in the process of budget preparation, budget control, budget analysis and budget evaluation. Finally, the paper puts forward the corresponding optimization countermeasures against the problems existing in the overall budget management of H Plant: first, perfect the budget management organization and adopt a more flexible budgeting method; secondly, strengthen the function of budget adjustment and strengthen the budget execution. Finally, improve the budget evaluation system. The effective implementation of comprehensive budget management is not only of practical significance to H plant, but also to other small and medium-sized enterprises.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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