基于控制视角的ZM公司全面预算管理的案例研究

发布时间：2018-04-19 14:47

本文选题：全面预算管理 + 预算控制　；参考：《河南财经政法大学》2017年硕士论文

【摘要】：全面预算管理是现代企业管理体系中的重要组成部分,是一个包含预算目标确定、预算具体编制工作、实际预算的执行和控制、后期对预算的分析及预算考核的的闭环管理体系。全面预算管理通过将企业长远的战略目标分解至具体的经营目标,有利于统筹企业未来发展方向、优化资源配置、防范经营风险、更好地实现决策和内部控制的功能。近年来,我国致力于推动全面预算管理的应用,并出台一系列制度推动企业预算管理工作的进展。虽然我国大多数企业已经实施全面预算管理,但在具体执行过程中,不同企业由于行业特点不同、自身发展所处的生命周期不同,采用的预算管理的办法也不同,导致企业预算控制的效果也截然不同。本文采用案例研究法,选择预算管理模式兼具普遍性和特殊性的ZM公司作为对象,重点研究全面预算管理如何充分发挥在企业中的控制作用。首先,梳理国内外对全面预算管理的研究成果和全面预算管理的基本理论,奠定理论基础;其次,对ZM公司全面预算管理进行案例研究,重点从ZM公司2016年预算的编制、执行和控制、分析、考核这些具体的业务环节着手,分析全面预算的实施过程和应用情况,对其预算管理进行评价,发现ZM公司已经建立了预算管理体系、完善了预算组织机构、规范了预算管理的流程并且引入了费用控制系统。然而在实践中仍然存在一些突出问题,譬如业务部门上报预算数据不准确、建设直接投资部分预算编制程序复杂、预算分析不到位、预算考核流于形式等,这些问题都会严重影响预算控制的效果。由此展开进一步分析,发现这些问题的产生有其深刻的根源,轨道行业业务的复杂性,国有企业的政治特殊性、预算考核目标的特殊性等都会影响企业预算管理的具体工作以及控制的效果。基于以上原因提出企业应将预算管理目标列入公司发展目标责任书、引入预算管理信息系统、加强预算的事中控制形成闭环管理等建议以提高企业预算控制的质量。
[Abstract]:Comprehensive budget management is an important part of modern enterprise management system, which includes budget target determination, budget preparation, actual budget execution and control.The closed-loop management system of budget analysis and budget assessment.By decomposing the long-term strategic objectives of the enterprise to the specific business objectives, the overall budget management is conducive to the overall planning of the future development direction of the enterprise, the optimization of the allocation of resources, the prevention of operational risks, and the better realization of the functions of decision-making and internal control.In recent years, China is committed to promoting the application of total budget management, and introduced a series of systems to promote the progress of enterprise budget management.Although most enterprises in our country have already implemented comprehensive budget management, in the specific implementation process, different enterprises have different life cycles for their own development due to different industry characteristics, and the methods of budget management are also different.The effect that leads to enterprise budget control is also very different.Using the case study method, this paper chooses ZM Company, which has both universality and particularity of budget management mode, as the object, and focuses on how to give full play to the control role of total budget management in the enterprise.First of all, combing the domestic and foreign research results on the overall budget management and the basic theory of comprehensive budget management, laying a theoretical foundation; secondly, the comprehensive budget management of ZM company case study, focusing on the preparation of the budget of ZM Company 2016,Execution and control, analysis and assessment of these specific business links, analysis of the implementation process and application of the overall budget, evaluation of its budget management, it is found that ZM Company has established a budget management system.Improve the budget organization, standardize the budget management process and introduce the cost control system.However, there are still some outstanding problems in practice, such as the inaccurate reporting of budget data by business departments, the complexity of budget preparation procedures for some parts of construction direct investment, the lack of budget analysis, the mere formality of budget assessment, and so on.These problems will seriously affect the effectiveness of budget control.Through further analysis, we find that these problems have their profound roots, the complexity of rail industry business, the political particularity of state-owned enterprises,The particularity of budget assessment target will affect the concrete work and control effect of enterprise budget management.In order to improve the quality of enterprise budget control, it is suggested that enterprises should include budget management objectives in the company's development target liability statement, introduce the budget management information system, and strengthen the closed loop management of budget management in order to improve the quality of enterprise budget control based on the above reasons.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F572.6;F570.5

【参考文献】