华凌电力公司全面预算管理体系优化研究

发布时间：2018-11-10 13:23

【摘要】：全面预算管理是企业在战略目标的指导下,对未来的经营活动和相应财务结果进行充分、全面的预测和筹划,并通过对执行过程的监控,将实际完成情况与预算设定目标不断对照和分析,从而及时指导经营活动的改善和调整,以帮助企业管理者更加有效地管理企业和最大程度地实现战略目标。全面预算管理是企业管理现代化和信息化有机结合的一种重要管理方法。随着企业转型发展步伐的加快,加强全面预算管理已成为企业在新形势下做优做强、应对市场挑战、提升管理水平的重要途径。论文运用文献分析法系统梳理全面预算管理的基本理论；并以华凌电力有限公司为背景,通过深入调查研究、综合概括与系统分析结合,对华凌电力有限公司全面预算管理实施的全过程、各环节进行系统分析,逐一找出存在的不足,深刻剖析深层次上问题产生的原因。以此为基础,研究公司全面预算管理优化的思路和原则,设计全面预算管理组织体系,研究预算编制程序、编制内容和预算编制方法的优化,探讨预算执行与控制的手段和工具,并对预算考核与评价等内容进行深入分析,以实现对现行预算管理全过程进行优化的目的。为保证优化方案的实施,本文还进一步研究了公司全面预算管理的实施保障措施。通过论文研究,希望探索适合发电企业的全面预算管理模式,推动全面预算管理由静态向动态转变,促进该公司全面预算管理水平的提升,并为其他同类企业改进和完善全面预算管理体系提供一定的借鉴意义。
[Abstract]:Under the guidance of the strategic objectives, the comprehensive budget management is to make full and comprehensive prediction and planning of the future business activities and corresponding financial results, and to monitor the implementation process. Comparing and analyzing the actual completion situation and the budget setting target constantly, so as to guide the improvement and adjustment of the management activities in time, so as to help the managers to manage the enterprise more effectively and to realize the strategic goal to the maximum extent. Comprehensive budget management is an important management method which combines enterprise management modernization with information technology. With the rapid development of enterprise transformation, strengthening the overall budget management has become an important way for enterprises to do better and stronger under the new situation, to meet the challenges of the market and to improve the management level. The paper systematically combs the basic theory of total budget management by using the literature analysis method. Taking Hualing Electric Power Co., Ltd. as the background, through in-depth investigation and research, comprehensive summary and system analysis, the whole process of implementing the overall budget management of Hualing Electric Power Co., Ltd., is systematically analyzed, and the shortcomings are found out one by one. Deeply analyze the causes of the deep problems. On the basis of this, the paper studies the ideas and principles of optimizing the overall budget management of the company, designs the overall budget management organization system, studies the budget preparation procedure, the content and the optimization of the budgeting method. This paper probes into the means and tools of budget execution and control, and makes an in-depth analysis of budget assessment and evaluation so as to achieve the purpose of optimizing the whole process of current budget management. In order to ensure the implementation of the optimization scheme, this paper further studies the implementation of the company's overall budget management safeguards. Through the research of the thesis, we hope to explore the mode of comprehensive budget management suitable for power generation enterprises, promote the overall budget management to change from static to dynamic, and promote the promotion of the overall budget management level of the company. And for other similar enterprises to improve and improve the overall budget management system to provide certain reference.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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