铁路物流企业实施全面预算管理的现状与对策研究

发布时间：2018-12-12 15:24

【摘要】：时代的脚步在不断向前发展,全面预算管理的所处的市场环境也在不断变化,其理论基础和实践经验已经在西方国家得到不断地健全与完善,而我国对全面预算管理的研究和实践只是近些年才开始,预算并没有发挥出应有的效果。随着我国市场化改革进程的不断深化,理论基础建设与企业管理机构体系不断完善,全面预算管理工作的建设取得了前所未有的成绩,企业在注重拓展新型业务和安全生产的同时更加注重预算制度的建设,但是在具体的实施过程中还有不尽如人意的地方,比如宏观经济政策不断变化而成本控制存在滞后性,主要原由是企业在实行全面预算管理时还存在着不少问题。本文就M公司全面预算管理的实践为例,探讨现如今的铁路物流企业预算管理的结构系统,如何加强铁路物流企业成本的过程控制,将其落到实处,希望对铁路物流企业的预算管理有一定的借鉴作用。首先,本文介绍铁路物流企业预算管理的研究背景及其意义,通过论述其研究背景及意义,了解全面预算管理在企业管理制度中的重要性,全面剖析企业预算管理的研究内容及方法,对全面预算管理工作进行初步的了解。其次,通过对国内外全面预算管理工作的研究现状进行分析,对其理论框架基础分别进行深入剖析,并且对铁路物流企业全面预算管理下的成本控制现状进行分析,从铁路物流企业全面预算管理的必要性解析,揭示其在编制、实施、评价等过程中存在的问题,并对提出的问题分析采取何种有效的措施加以纠正,已达到企业实施成本控制的最终目的。最后,本文充分利用已有知识结构,采用理论联系实际的方式,从我国的具体国情出发,以M公司全面预算管理的实践为例,并发表对铁路物流企业全面预算管理发展趋势的观点,并根据案例分析与启示,总结论文的主要内容及相关对未来的研究进行展望。
[Abstract]:The pace of the times is constantly developing, and the market environment of comprehensive budget management is also constantly changing. Its theoretical basis and practical experience have been continuously perfected and perfected in western countries. However, the research and practice of total budget management in our country has only begun in recent years, and the budget has not played its due effect. With the deepening of China's market-oriented reform process and the continuous improvement of theoretical infrastructure and enterprise management system, the construction of comprehensive budget management has made unprecedented achievements. Enterprises pay more attention to the development of new business and safety production at the same time pay more attention to the construction of budget system, but in the specific implementation process there are still not satisfactory places, for example, macroeconomic policies are constantly changing and cost control is lagging behind. The main reason is that enterprises in the implementation of comprehensive budget management there are still many problems. This paper takes M Company's practice of overall budget management as an example, discusses the structure system of railway logistics enterprise budget management nowadays, how to strengthen the process control of railway logistics enterprise cost and put it into practice. It is hoped that the budget management of railway logistics enterprises can be used for reference. First of all, this paper introduces the research background and significance of railway logistics enterprise budget management, through the discussion of its research background and significance, understand the importance of comprehensive budget management in the enterprise management system. This paper analyzes the research contents and methods of enterprise budget management, and makes a preliminary understanding of the work of overall budget management. Secondly, through the domestic and foreign comprehensive budget management research status analysis, the theoretical framework of the basis of in-depth analysis, and railway logistics enterprises under the overall budget management of the cost control status analysis. Based on the analysis of the necessity of overall budget management in railway logistics enterprises, the problems existing in the process of compilation, implementation and evaluation of railway logistics enterprises are revealed, and what effective measures are taken to correct the problems raised are analyzed. The final goal of cost control has been achieved. Finally, this paper makes full use of the existing knowledge structure, takes the practice of M Company's overall budget management as an example, using the method of integrating theory with practice, and proceeding from the specific situation of our country. The development trend of the overall budget management of railway logistics enterprises is also presented. According to the case analysis and inspiration, the main contents of the paper and the future research prospects are summarized.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F259.23;F253.7

【参考文献】