全面预算管理在某铁路科研所的应用研究

发布时间：2018-03-03 06:32

本文选题：全面预算管理　切入点：铁路运输企业　出处：《西南交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是对企业各项资源进行综合管理的、能够反映企业战略化目标的、系统化、以人为本的现代预算管理系统。从该方法提出以来,得到众多企业的青睐,但是大多数企业在实施全面预算管理过程中并没有真正将其作用发挥出来。于此同时也没有结合企业自身的特点,将全面预算管理切实有效的加以利用。本文在分析过程中,重点分析了全面预算管理的内容、具有的功能、所包含的框架体系以及它的特征和在企业中实施的意义,希望对全面预算管理有一个全面的了解和认识。于此同时,为了建立符合某铁路科研所实际的全面预算管理,本文还对铁路运输企业实施全面预算管理应该注意的方面,包括实施原则、预算内容、编制程序及管理、监督等过程进行了分析。最后形成了某铁路科研所全面预算管理框架体系,具体内容如下：第一,对全面预算管理相关知识的分析。本文为了充分了解全面预算管理,对全面预算管理的发展阶段、国内外研究现状以及全面预算管理的基础知识进行了全面的分析、认识。第二,对铁路科研所全面预算管理的应用进行了分析。在这一部分,本文对铁路科研所全面预算管理应用现状、解决问题所应该实施的改进策略进行了分析,并对全面预算管理在铁路科研所的适用性及作用进行了分析。第三,结合某铁路科研所现状,建立了其全面预算管理框架体系。本文针对某铁路科研所现状,结合全面预算管理理论及铁路运输企业要求,建立了符合某铁路科研所的全面预算管理内容体系、编制方法、程序、所包含的内容以及其监控、分析与考评要求。
[Abstract]:Comprehensive budget management is a modern budget management system, which can reflect the strategic goal of the enterprise, systematized and people-oriented. Since the method was put forward, it has been favored by many enterprises. However, most enterprises do not really play their role in the process of implementing comprehensive budget management. At the same time, they do not combine the characteristics of the enterprise, and make full use of the overall budget management effectively. In the process of analysis, this paper focuses on the contents, functions, frame system and its characteristics of the overall budget management, and the significance of its implementation in the enterprise. I hope to have a comprehensive understanding and understanding of the overall budget management. At the same time, in order to establish a comprehensive budget management in line with the actual situation of a railway science research institute, this paper also pays attention to the aspects of the overall budget management for railway transportation enterprises. Including the implementation principles, budget content, compilation procedures and management, supervision and other processes were analyzed. Finally, a railway research institute comprehensive budget management framework system was formed, the specific content is as follows:. In order to fully understand the overall budget management, this paper makes a comprehensive analysis of the development stage of the overall budget management, the current research situation at home and abroad and the basic knowledge of the overall budget management. Awareness. Secondly, the paper analyzes the application of comprehensive budget management in railway science research institute. In this part, the paper analyzes the present situation of the application of comprehensive budget management in railway science research institute, and the improvement strategies that should be implemented to solve the problems. The applicability and function of comprehensive budget management in railway science research institute are analyzed. Thirdly, according to the present situation of a railway scientific research institute, a comprehensive budget management framework system is established. According to the present situation of a railway scientific research institute, combined with the theory of comprehensive budget management and the requirements of railway transportation enterprises, The overall budget management content system, compilation method, program, contents, monitoring, analysis and evaluation requirements of a railway scientific research institute are established.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6

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