HX机械制造公司全面预算管理问题研究
发布时间：2018-07-29 09:42
【摘要】：全面预算管理是现代企业经营管理的重要内容，它指企业对内部各个部门经营、投资和财务等各种活动做出的预算安排，其显著特征是全方位管理，全员参与和全过程控制。全面预算管理系统使企业各部门协调作业，合理配置部门资源，全过程控制企业资金活动，能够将企业各部门的关键问题融入一个体系之中。因此，全面预算管理制度自从上个世纪20年代运用于美国企业以来，在将近一个世纪的时间里，，已经逐渐推广到全球，我国的企业也在运用全面预算管理中取得了显著的效果，目前，全面预算管理对于我国企业的日常经营十分重要尤其是在企业的内控管理和内部考核等方面的作用。 HX机械制造公司是一家中小型制造企业，在企业规模不断扩大之后，原有预算管理体制不能够满足企业现有需求，因此，企业于2008年开始引进全面预算管理，但是由于企业自身对于全面预算管理认识的不足以及企业全面预算管理组织机构和相关制度的不完善导致企业在预算的编制，预算的执行等方面出现了一系列问题。本文从HX机械制造公司的实际情况出发，运用全面预算管理的相关理论依据，在对HX机械制造公司诊断分析，通过案例描述和案例分析反映出公司在预算管理方法和预算管理程序中的不足，并提出相应的改进措施。 全文写作共分四个部分。 第一部分绪论。主要阐述了本文的选题背景和研究意义、文献综述、研究方法及主要内容。 第二部分进行案例描述，主要介绍了HX机械制造公司的基本情况，公司全面预算管理的现状，并对公司全面预算管理中存在的具体问题进行了详细的描述。 第三部分对案例进行分析。首先对论文中运用到的全面预算管理的理论进行阐述，然后运用相关理论分析了HX机械制造公司全面预算管理问题的原因。 第四部分是建议和结论。根据HX机械制造公司全面预算管理中存在的问题和原因，提出改善公司全面预算管理的具体措施和建议。并在此基础上对全文进行总结和概括。
[Abstract]:Comprehensive budget management is an important part of modern enterprise management. It refers to the budget arrangement made by the enterprise for various activities such as internal management, investment and finance. Its remarkable characteristics are omnidirectional management, full staff participation and whole process control. The overall budget management system enables all departments of the enterprise to coordinate their operations, reasonably allocate the resources of the departments, and control the activities of the enterprise funds in the whole process, which can integrate the key problems of the various departments of the enterprise into a system. Therefore, since the comprehensive budget management system was applied to American enterprises in the 1920s, in nearly a century, it has been gradually extended to the whole world, and the enterprises in our country have also achieved remarkable results in the use of comprehensive budget management. At present, comprehensive budget management is very important for the daily operation of Chinese enterprises, especially in the internal control management and internal examination of enterprises. HX Machinery Manufacturing Company is a small and medium-sized manufacturing enterprise. After the expansion of the enterprise scale, the original budget management system can not meet the existing needs of the enterprise. Therefore, the enterprise began to introduce comprehensive budget management in 2008. However, due to the lack of understanding of the overall budget management and the imperfections of the organization and related system of the overall budget management, there are a series of problems in the budget preparation and budget implementation. Based on the actual situation of HX Machinery Manufacturing Company and the relevant theoretical basis of total budget management, this paper analyzes the diagnosis and analysis of HX Machinery Manufacturing Company. Through case description and case analysis, the deficiencies of the company in the budget management method and budget management procedure are reflected, and the corresponding improvement measures are put forward. Full-text writing is divided into four parts. The first part is introduction. This paper mainly describes the background and significance of this topic, literature review, research methods and main content. The second part describes the case, mainly introduces the basic situation of HX machinery manufacturing company, the current situation of the company's overall budget management, and describes the specific problems in the overall budget management of the company in detail. The third part analyzes the case. Firstly, the theory of total budget management is expounded, and then the reasons of HX machinery manufacturing company's overall budget management are analyzed. The fourth part is the suggestion and the conclusion. According to the existing problems and reasons in HX Machinery Manufacturing Company's overall budget management, the concrete measures and suggestions to improve the overall budget management are put forward. On this basis, the full text is summarized and summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
本文编号：2152278
[Abstract]:Comprehensive budget management is an important part of modern enterprise management. It refers to the budget arrangement made by the enterprise for various activities such as internal management, investment and finance. Its remarkable characteristics are omnidirectional management, full staff participation and whole process control. The overall budget management system enables all departments of the enterprise to coordinate their operations, reasonably allocate the resources of the departments, and control the activities of the enterprise funds in the whole process, which can integrate the key problems of the various departments of the enterprise into a system. Therefore, since the comprehensive budget management system was applied to American enterprises in the 1920s, in nearly a century, it has been gradually extended to the whole world, and the enterprises in our country have also achieved remarkable results in the use of comprehensive budget management. At present, comprehensive budget management is very important for the daily operation of Chinese enterprises, especially in the internal control management and internal examination of enterprises. HX Machinery Manufacturing Company is a small and medium-sized manufacturing enterprise. After the expansion of the enterprise scale, the original budget management system can not meet the existing needs of the enterprise. Therefore, the enterprise began to introduce comprehensive budget management in 2008. However, due to the lack of understanding of the overall budget management and the imperfections of the organization and related system of the overall budget management, there are a series of problems in the budget preparation and budget implementation. Based on the actual situation of HX Machinery Manufacturing Company and the relevant theoretical basis of total budget management, this paper analyzes the diagnosis and analysis of HX Machinery Manufacturing Company. Through case description and case analysis, the deficiencies of the company in the budget management method and budget management procedure are reflected, and the corresponding improvement measures are put forward. Full-text writing is divided into four parts. The first part is introduction. This paper mainly describes the background and significance of this topic, literature review, research methods and main content. The second part describes the case, mainly introduces the basic situation of HX machinery manufacturing company, the current situation of the company's overall budget management, and describes the specific problems in the overall budget management of the company in detail. The third part analyzes the case. Firstly, the theory of total budget management is expounded, and then the reasons of HX machinery manufacturing company's overall budget management are analyzed. The fourth part is the suggestion and the conclusion. According to the existing problems and reasons in HX Machinery Manufacturing Company's overall budget management, the concrete measures and suggestions to improve the overall budget management are put forward. On this basis, the full text is summarized and summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
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本文编号：2152278
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