ZB橱柜销售有限公司全面预算管理研究

发布时间：2018-08-04 20:08

【摘要】：在当今这个社会主义市场经济体制逐渐完善、经济急速发展的社会,企业所肩负的责任与压力也日益增加。全面预算管理作为一种从西方引入的先进的管理理念以及重要的管理工具,在我国企业经营发展从一开始被企业质疑,逐步发展到被接受,直至最后现在被众多企业广泛的应用,逐渐展现出它有效控制企业成本、促进企业发展的作用。来自世界各地的学者也越来越多的把这种管理方法当做研究的课题,但是大部分都是围绕着大型集团公司的研究,对中小型企业的全面预算管理研究少之又少,整体而言,我国企业对全面预算管理的认识程度也不高。在如今的社会经济环境中,相对于大型集团企业而言,中小型企业一有不慎即遭淘汰,处境愈加艰难。所以,针对该类型的企业如何实施全面预算管理的问题很有研究意义。本论文将现今对于全面预算管理的研究做了比较,结合各研究成果归纳了现代全面预算管理的相关理论基础;详细阐述了各组织机构组成部分和各项职能。从某些成长型中小企业入手,认真分析中小型企业预算现状及问题,试图将预算管理纳入企业管理的有效管理手段中,提出全面预算管理的科学合理的构建模式,并以武汉ZB橱柜销售有限公司作为案例,对该公司的日常经营以及全面预算管理相关情况做出了初步的了解与分析,并对其全面预算管理的不足之处提出修正与优化的建议,以期对该公司和同类型企业全面预算管理水平的提高有所帮助。
[Abstract]:In the society where the socialist market economy system is gradually improving and the economy is developing rapidly, the responsibility and pressure of enterprises are increasing day by day. As an advanced management concept and an important management tool introduced from the West, the overall budget management has been questioned by the enterprises from the beginning, and gradually developed to be accepted. Up to now, it has been widely used by many enterprises, gradually showing its effect of controlling enterprise cost effectively and promoting the development of enterprises. More and more scholars from all over the world regard this management method as a research topic, but most of them focus on the research of large group companies, and the overall budget management research of small and medium-sized enterprises is very rare, as a whole, Our country enterprise to total budget management's understanding degree also is not high. In today's social and economic environment, compared with large conglomerates, small and medium-sized enterprises will be eliminated if they are careless, and the situation will become more and more difficult. Therefore, it is of great significance to study how to implement total budget management in this type of enterprise. This paper compares the current research on total budget management, summarizes the relevant theoretical basis of modern comprehensive budget management, and expounds the organizational components and functions in detail. Starting with some small and medium-sized growing enterprises, this paper analyzes the present situation and problems of the budget of small and medium-sized enterprises, tries to bring the budget management into the effective management means of the enterprise management, and puts forward the scientific and reasonable construction mode of the overall budget management. Taking Wuhan ZB Ambry sales Co., Ltd as a case, this paper makes a preliminary understanding and analysis of the daily operation and overall budget management of the company, and puts forward some suggestions to amend and optimize the deficiencies of its overall budget management. In order to improve the overall budget management level of the company and the same type of enterprises.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.88;F406.7

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