对FS公司改进全面预算管理的应用研究

发布时间：2017-12-31 21:36

本文关键词：对FS公司改进全面预算管理的应用研究　出处：《西北大学》2014年硕士论文　论文类型：学位论文

【摘要】：在当今现代化管理理念高速应用发展的时代,全面预算管理作为其中一类管理理念在企业预算业务领域也被有效应用起来,对于这类管理理念的研究也逐渐成熟起来。随着行业环境的迅速变化,以往的预算管理模式已经滞后于当前企业发展的不确定因素及环境的不确定性因素,传统预算的基本元素也就无法满足科学的管理模式。这是概括的情况,而对于FS公司的预算管理体系来说,现有的预算管理模式与公司经营目标的脱节是主要的显现,以致不能有效地发挥预算管理的控制作用。鉴于此,如何借鉴西方先进的预算管理经验,结合FS公司的实际经营及当前预算管理现状来优化FS公司的预算管理模式,不断增强企业预算决策的高效性、正确性,具有针对性意义。首先,本文综合阐述了全面预算管理研究现状,并在此基础上对全面预算管理和经营目标之间的关系进行了研究讨论。其次,阐述了FS公司概况,分析了公司经营目标。在此基础上从表现形式、组织机构、构成、考虑因素、标准及流程以及管控情况等方面对FS公司全面预算管理现状进行了阐述,同时对FS公司全面预算管理的三个阶段初期编制阶段、中期执行与控制阶段以及后期分析与评价阶段的相关问题进行了讨论分析。最后,从预算管理机构设置、流程编制、预算控制、考核体系以及管理模式实施等方面提出了FS公司全面预算管理的改进对策。对公司预算模式进行系统改进之后,在明确实施目标的基础上,确定实施指导理念,并对实施措施的效果进行了分析。并且通过FS公司全面预算管理模式的改进研究,为FS公司以及卫浴行业其它企业提供了全面预算管理模式参考和经验借鉴。
[Abstract]:In today's modern management concept high speed application development time, comprehensive budget management as one kind of management idea in the field of business enterprise budget was also used, for this type of research management concept is gradually matured. With the rapidly changing industry environment, uncertainty and environmental uncertainty factors in the budget management mode the current lags behind the development of enterprises, the basic elements of the traditional budget will not be able to meet the scientific management mode. This is the general situation, and for the FS company budget management system, from existing budget management and business goal of the company is the main show, that can not effectively control the budget management in view of this, how to learn from the advanced experience of the Western budget management, combined with FS company's actual operation and the current status of budget management to optimize the FS. The budget management model of the company has constantly enhanced the efficiency, correctness and pertinence of the enterprise budget decision.
First of all, this paper gives a comprehensive study on the comprehensive budget management situation, the relationship between and on the basis of comprehensive budget management and business objectives were discussed. Secondly, elaborated the FS company overview, analysis of the company's business objectives. On the basis of the form, organization, structure, factors, standards and procedures and control and other aspects of the comprehensive budget management situation of FS company, at the same time, the comprehensive budget management of FS company in three stages the initial preparation stage, execution and control stage and post analysis related issues and evaluation stages are discussed and analyzed. Finally, setting from the budget management mechanism of process establishment, budget control and put forward measures to improve the comprehensive budget management of FS company's appraisal system and management mode. The company budget mode system after improvement, indeed in the Ming On the basis of objectives, the implementation guidelines were identified, and the effect of implementation measures were analyzed. Through the improvement research of FS company's comprehensive budget management mode, the comprehensive budget management mode and reference for FS companies and other enterprises in the bathroom industry were provided.

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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