WZ集团公司全面预算管理案例分析

发布时间：2018-10-08 06:49

【摘要】：全面预算管理是管理会计的核心,是一种全新的、系统的、科学的现代企业管理体系,集计划、控制、协调、控制、激励等功能于一体,以数量的形式综合反映企业在未来一定时期内的生产经营活动,优化企业资源配置,实现企业战略目标的管理方法。在我国,许多企业特别是大中型集团企业吸取了西方发达企业的成功经验,逐渐重视并应用这一理论方法。全面预算管理紧密地以实现战略计划和达到经营目标为主要目的,综合采用多种合适的预算方法对预算期内的所有经营活动、筹资活动、投资活动和财务活动进行统筹安排,并对预算整个执行过程和结果进行控制、核算、分析、考核,并提高企业管理水平,健全现代企业管理制度,增强企业综合实力,更好地适应市场经济的发展起到一定的推动作用。在当今信息技术互联网快速发展的背景下,将全面预算管理与信息技术相结合,构建企业集团的全面预算管理信息化系统、完成预算目标、实现预算管理信息化是保障全面预算管理高效实施的必然选择。本文通过对全面预算管理的理论基础的介绍及其体系的综述,系统地介绍了全面预算管理的体系,包括其内涵、特点、过程和作用。结合近年来的国内外理论成果和笔者在预算管理的实践经验,以WZ集团企业全面预算管理为案例,展开了WZ集团企业全面预算管理信息化的现状,肯定其全面预算管理的管理方式以及也发现其存在的一些薄弱环节和问题,进而提出完善的建议,对WZ集团公司实施全面预算管理工作具有较强的实践指导意义和参考价值。
[Abstract]:Comprehensive budget management is the core of management accounting. It is a new, systematic and scientific modern enterprise management system, which integrates the functions of planning, control, coordination, control, incentive and so on. In the form of quantity, it comprehensively reflects the production and management activities of enterprises in a certain period in the future, optimizes the allocation of enterprise resources, and realizes the management methods of enterprise strategic objectives. In China, many enterprises, especially large and medium-sized group enterprises, have absorbed the successful experience of western developed enterprises, and gradually attach importance to and apply this theoretical method. The overall budget management is closely geared towards the achievement of the strategic plan and the achievement of operational objectives, and integrates a wide range of appropriate budget methods for the integration of all operational activities, fund-raising activities, investment activities and financial activities during the budget period, And the whole budget execution process and results are controlled, accounted, analyzed, evaluated, and the level of enterprise management is improved, the modern enterprise management system is improved, and the comprehensive strength of the enterprise is enhanced. Better adapt to the development of the market economy to play a role in promoting. Under the background of the rapid development of information technology and Internet, the paper combines the comprehensive budget management with information technology, constructs the enterprise group's comprehensive budget management information system, and accomplishes the budget target. Realizing the informationization of budget management is an inevitable choice to guarantee the efficient implementation of comprehensive budget management. Through the introduction of the theoretical basis and the system of total budget management, this paper systematically introduces the system of comprehensive budget management, including its connotation, characteristics, process and function. Combined with the domestic and foreign theoretical achievements in recent years and the practical experience of the author in budget management, taking the comprehensive budget management of WZ Group as an example, the present situation of comprehensive budget management information of WZ Group enterprises is developed. This paper affirms the management mode of its overall budget management and finds some weak links and problems, and then puts forward some perfect suggestions, which has strong practical guiding significance and reference value for the implementation of comprehensive budget management in WZ Group Company.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F721;F715.5

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