战略视角下Y铁路运输企业全面预算管理体系的优化

发布时间：2018-05-13 23:33

本文选题：Y铁路运输企业 + 全面预算管理　；参考：《华东交通大学》2017年硕士论文

【摘要】：随着我国社会主义市场经济的不断发展,市场越来越自由,各种垄断壁垒不断的被打破,铁路运输企业作为市场经济的一员,也要面对各种越来越激烈的竞争,公路、水路、航空甚至管道运输的不断发展,都在挤压着铁路运输企业的市场份额,要想赢得竞争,光凭资本、产品、劳务等,是远远不够的,更多的是企业无形资产储备、先进的管理能力等软实力的竞争,全面预算管理,就是可以体现企业的管理能力的重要方面之一。虽然我国的铁路运输企业21世纪以来在国家政策的指引下逐步实行了全面预算管理,但是传统的全面预算管理方式表现出了诸多弊端,从实践观察看,有必要深入探讨铁路运输企业如何充分发挥全面预算管理落实战略目标、实现资源合理配置、达成经营管理目标等作用。本文以Y铁路运输企业为研究对象,主要分为四部分,第一部分为理论部分,主要包括国内外文献综述和相关概述;第二部分为现状分析部分,介绍了Y铁路运输企业全面预算管理的现状并分析了其存在的主要问题,针对相关问题提出Y铁路运输企业预算管理引入平衡计分卡的重要性及可行性;第三部分为对Y铁路运输企业全面预算管理体系进行优化部分,主要针对第二部分分析出的相关问题,给出相对应的优化方案:将平衡计分卡引入Y铁路运输企业的全面预算管理体系,以战略作为预算编制的起点,从财务、顾客、内部流程、学习与成长四个维度构建全面预算目标体系,更好地把Y铁路运输企业的战略目标转化为明确的预算指标,同时完善预算管理组织体系、深化预算的执行与控制、导入平衡计分卡的预算考核机制;最后一部分为Y铁路运输企业全面预算管理优化方案顺利实施的保障措施。通过整个过程,使得Y企业的全面预算管理体系得到了优化和完善。
[Abstract]:With the continuous development of the socialist market economy in China, the market is becoming more and more free and the various monopoly barriers are constantly broken. As a member of the market economy, railway transportation enterprises should also face a variety of more and more fierce competition. The continuous development of highway, waterway, aviation and even pipeline transportation are all squeezing the market share of railway transportation enterprises. In order to win the competition, it is not enough to rely on the capital, the product, the labor service and so on. More is the enterprise intangible assets reserve, the advanced management ability and other soft strength competition, the comprehensive budget management, is one of the important aspects that can reflect the management ability of the enterprise. Although China's railway transportation enterprises have been in the state policy since twenty-first Century Under the guidance, the comprehensive budget management has been carried out gradually, but the traditional comprehensive budget management shows many drawbacks. From the practice observation, it is necessary to discuss how the railway transportation enterprises can fully play the strategic goal of implementing the comprehensive budget management, realize the rational allocation of resources and achieve the goal of management and management. This article is carried out by Y railway transportation. The main part of the study is divided into four parts, the first part is the theoretical part, mainly including the literature review and the related overview at home and abroad; the second part is the status analysis part, introduces the current situation of the comprehensive budget management of the Y railway transportation enterprises and analyzes the main problems of its existence, and puts forward the budget of the Y railway transportation enterprise in view of the related problems. The importance and feasibility of managing the balanced scorecard are introduced. The third part is to optimize the overall budget management system of Y railway transportation enterprises. The corresponding optimization scheme is given for the related problems analyzed in the second parts. The balanced scorecard is introduced into the comprehensive budget management system of the Y railway transportation enterprise, and the strategy is taken as a strategy. The starting point of budget compilation is to build a comprehensive budget target system from four dimensions of finance, customers, internal processes, learning and growth. It can better transform the strategic targets of Y railway transportation enterprises into clear budget targets, improve the organization system of budget management, deepen the implementation and control of the budget, and introduce the budget assessment mechanism of the balanced scorecard. The last part is the guarantee measures for the smooth implementation of the overall budget management optimization scheme of the Y railway transportation enterprise. Through the whole process, the overall budget management system of the Y enterprise has been optimized and perfected.

【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F532.6;F530.68

【参考文献】