CSTC公司推行全面预算管理研究

发布时间：2018-06-20 21:46

本文选题：全面预算管理 + 控制　；参考：《大连海事大学》2012年硕士论文

【摘要】：全面预算管理作为现代企业的一种管理模式,利用预算对公司内部的各种资源进行分配、控制、考核,有效地组织公司的生产经营活动,完成既定的经营目标。近年来,随着预算管理理论在西方日趋成熟,以体现战略为导向,以全面反映、全员参与、全程控制为特征的全面预算管理逐渐取代传统预算管理,成为确保企业集团战略目标实现的组织手段。我国推行全面预算管理制度虽然相对较晚,但发展迅速。进入新世纪以来,政府层面高度重视全面预算管理在企业经营中的重要作用,陆续出台了一些办法和指导意见,鼓励中央企业推行全面预算管理。CS集团是国内知名的航运央企,早在本世纪初已经尝试实施预算管理。金融危机爆发后,针对航运业普遍亏损的局面,CS集团果断调整战略,在集团企业推行全面预算管理,CSTC公司系CS集团控股的专业化码头投资运营商,积极落实集团要求,实施全面预算管理,取得显著成效。本文从CSTC公司推行全面预算管理的具体实施细节入手,在预算编制、执行、分析、调整、考评等方面全面解读其实施过程、方法、制度、规章,并就效果进行分析,肯定全面预算管理这一管理工具,并根据码头行业特征,针对推行过程中的不足提出了建议,以期在未来取得更好业绩。CSTC公司通过自身的具体实践印证了全面预算管理在集团型企业中发挥的不可替代的重要作用,并将在未来发展中继续深化实施,争取更广阔的发展空间。
[Abstract]:As a management mode of modern enterprises, the overall budget management uses the budget to allocate, control, examine and effectively organize the production and management activities of the company and to complete the established business objectives. In recent years, with the maturation of budget management theory in the West, the traditional budget management is gradually replaced by the comprehensive budget management, which is characterized by the embodiment of strategy, the overall reflection, the participation of all staff and the control of the whole process. To become an organizational means to ensure the realization of strategic objectives of enterprise groups. Our country carries out the comprehensive budget management system relatively late, but develops rapidly. Since entering the new century, the government has attached great importance to the important role of comprehensive budget management in the operation of enterprises, and has issued some measures and guidance one after another to encourage the central enterprises to carry out comprehensive budget management. CS Group is a well-known shipping central enterprise in China. As early as the beginning of this century has tried to implement budget management. After the outbreak of the financial crisis, in view of the general loss situation in the shipping industry and the decisive adjustment strategy of CS Group, CSTC Co., Ltd. is a specialized wharf investment operator controlled by CS Group, and actively implements the Group's requirements. The implementation of comprehensive budget management has achieved remarkable results. This paper starts with the implementation details of CSTC Company's implementation of comprehensive budget management, and comprehensively interprets its implementation process, methods, system, regulations and effects in the aspects of budget preparation, execution, analysis, adjustment, evaluation and so on. Affirming the comprehensive budget management as a management tool and, in the light of the characteristics of the wharf industry, putting forward recommendations for deficiencies in the implementation process, In order to achieve better performance in the future. CSTC company through its own specific practice confirmed the comprehensive budget management in the group of enterprises play an irreplaceable important role, and will continue to deepen the implementation in the future development, Strive for a broader space for development.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F560.68

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