长铁旅服有限公司全面预算管理体系优化研究
发布时间：2018-12-14 12:10
【摘要】：著名管理学教授戴维.奥利认为,全面预算管理是为数不多的能把组织所有关键问题融于一个体系的管理控制方法之一。铁路行业从2000年开始实行全面预算管理,目前已建立起了完整的铁路运输主业全面预算体系。先从铁路运输主业的客运系统开始试点,后推广到其它运输主业单位。铁路多元企业近年通过企业合并重组等方式,建立现代化企业管理模式,但推行全面预算管理还是最近一两年的事,基础相当薄弱。 文章首先对全面预算管理理论进行系统梳理。通过对国内外全面预算管理、铁路企业预算管理等相关理论进行文献综述,对全面预算管理的含义、作用、预算编制程序与方法、预算监控、考评以及系统管理理论思想等多方面进行研究,全面系统地梳理全面预算管理相关理论,形成理论体系；其次,对长铁旅服公司预算管理的现状进行诊断和分析。通过分析长铁旅服公司现行预算管理体系及实施的效果,参考先进企业的全面预算管理,寻找长铁旅服公司预算管理存在的主要问题,并分析其原因,为后期优化打下基础；再次,优化长铁旅服公司全面预算管理体系。根据存在的问题,从全面预算管理遵循的原则、涉及的内容、编制部门和组织机构、编制程度和方法、执行和控制、调整及责任追究等多方面优化长铁旅服公司全面预算管理体系。最后,将优化后的全面预算管理体系付诸实际,并跟踪实施的效果。 通过本文的研究,理论上是对全面预算管理的一种新的应用尝试,可以为后期铁路多元企业研究者提供参考。实践上可以为长铁多元集团、广铁站车中心及其母公司广铁多元集团的全面预算管理体系推行提供样本和参考,并可在其它铁路多元企业进行推广,具有一定的理论与实践意义。
[Abstract]:David, a famous professor of management. Overall budget management is one of the few management controls to integrate all key organizational issues into one system, Ollie says. The railway industry has implemented comprehensive budget management since 2000, and has established a complete overall budget system for the main railway transportation industry. The pilot is started from the passenger transport system of the main railway transportation, and then extended to other major transport units. In recent years, railway pluralistic enterprises have established a modern enterprise management model by means of merger and reorganization of enterprises, but the implementation of comprehensive budget management is still a matter of the last one or two years, and the foundation is quite weak. Firstly, the paper systematically combs the theory of total budget management. Through the literature review of domestic and foreign comprehensive budget management, railway enterprise budget management and other related theories, the meaning, function, budget preparation procedure and method, budget monitoring and control of total budget management are discussed. The appraisal and the system management theory thought and so on carries on the research comprehensively and systematically combs the overall budget management correlation theory forms the theory system; Secondly, the paper diagnoses and analyzes the present situation of the budget management of Changtie Traveling Co., Ltd. Based on the analysis of the current budget management system and the effect of its implementation, and referring to the comprehensive budget management of the advanced enterprises, this paper finds out the main problems in the budget management of the company, and analyzes its causes, which will lay the foundation for the later optimization. Thirdly, optimize the overall budget management system of Changtie Traveling Co., Ltd. According to the existing problems, from the principles followed in the overall budget management, the content involved, the preparation of departments and organizations, the degree and method of preparation, the implementation and control, Adjustment and accountability and other aspects to optimize the overall budget management system. Finally, the optimized overall budget management system is put into practice and the effect of implementation is tracked. Through the research of this paper, it is a new application attempt of total budget management in theory, which can be used as a reference for the researchers of railway multiple enterprises in the later period. In practice, it can provide a sample and reference for the implementation of the comprehensive budget management system of the Chang tie pluralistic Group, the Guangzhou Railway Station bus Center and its parent company, the Guangzhou Railway multiple Group, and can be popularized in other railway diversified enterprises. It has certain theoretical and practical significance.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F530.68
本文编号：2378588
[Abstract]:David, a famous professor of management. Overall budget management is one of the few management controls to integrate all key organizational issues into one system, Ollie says. The railway industry has implemented comprehensive budget management since 2000, and has established a complete overall budget system for the main railway transportation industry. The pilot is started from the passenger transport system of the main railway transportation, and then extended to other major transport units. In recent years, railway pluralistic enterprises have established a modern enterprise management model by means of merger and reorganization of enterprises, but the implementation of comprehensive budget management is still a matter of the last one or two years, and the foundation is quite weak. Firstly, the paper systematically combs the theory of total budget management. Through the literature review of domestic and foreign comprehensive budget management, railway enterprise budget management and other related theories, the meaning, function, budget preparation procedure and method, budget monitoring and control of total budget management are discussed. The appraisal and the system management theory thought and so on carries on the research comprehensively and systematically combs the overall budget management correlation theory forms the theory system; Secondly, the paper diagnoses and analyzes the present situation of the budget management of Changtie Traveling Co., Ltd. Based on the analysis of the current budget management system and the effect of its implementation, and referring to the comprehensive budget management of the advanced enterprises, this paper finds out the main problems in the budget management of the company, and analyzes its causes, which will lay the foundation for the later optimization. Thirdly, optimize the overall budget management system of Changtie Traveling Co., Ltd. According to the existing problems, from the principles followed in the overall budget management, the content involved, the preparation of departments and organizations, the degree and method of preparation, the implementation and control, Adjustment and accountability and other aspects to optimize the overall budget management system. Finally, the optimized overall budget management system is put into practice and the effect of implementation is tracked. Through the research of this paper, it is a new application attempt of total budget management in theory, which can be used as a reference for the researchers of railway multiple enterprises in the later period. In practice, it can provide a sample and reference for the implementation of the comprehensive budget management system of the Chang tie pluralistic Group, the Guangzhou Railway Station bus Center and its parent company, the Guangzhou Railway multiple Group, and can be popularized in other railway diversified enterprises. It has certain theoretical and practical significance.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F530.68
【引证文献】
相关硕士学位论文 前1条
1 陈雯;ABC企业全面预算管理信息化实施案例分析[D];财政部财政科学研究所;2013年
，本文编号：2378588
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