对A集成电路制造企业全面预算管理的研究

发布时间：2018-01-03 20:00

本文关键词：对A集成电路制造企业全面预算管理的研究　出处：《对外经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球化经济时代的到来，企业的战略规划及经营决策管理的有效实施是企业成败的关键。基于此，以实现企业战略规划和经营目标为最终目标的系统性管理活动即全面预算管理日渐成为各个企业关注的焦点，也是国内外专家学者争相研究的重点。全面预算管理的实施具有必要性与复杂性，它的有效实施，不仅可以实现企业的经营目标，最重要的是通过全面预算管理的全过程管理使企业的管理者能够充分体验科学化管理给企业带来的效益，充分认识到全面预算管理不仅可以带来经济效益，而且可以帮助企业适应复杂多变的市场经济环境，降低企业的经营风险，保证企业长期战略规划的稳步实现。此外，全面预算管理的全员参与也使企业的全体员工积极主动地投入到企业的管理实践中，在提高企业经营管理水平的同时也使员工的管理素质得到有效提升。全面预算管理是一项系统性工程，各项管理活动之间相互联系，相互影响，无论哪项没有做好均会影响企业经营目标的实现，只有在实践中不断总结，才能真正实现科学有效的全面预算管理。本文在引言部分论述研究背景及研究意义，阐述研究方法和研究特点，并介绍国内外全面预算管理的研究；通过对全面预算管理的基本理论进行梳理，反映全面预算管理的动态分析过程及静态分析过程，揭示全面预算管理的基本原理，并对全面预算管理的特征及功能进行分析；最后通过研究A企业实施全面预算管理的内容和基本流程，并对A企业的全面预算管理信息系统进行案例分析研究，指出A企业在实施全面预算管理过程中的优势及不足，并对不足之处提出改进建议，从而为企业提升全面预算管理水平有所裨益。
[Abstract]:With the arrival of the era of economic globalization, the effective implementation of the strategic planning and management of enterprise decision is the key to the success of the enterprise. Based on this, in order to achieve the enterprise strategic planning and business objectives for the ultimate goal of the system management activities that comprehensive budget management has gradually become the focus of various enterprises, but also domestic and foreign experts and scholars research focus. It has the necessity and complexity of implementing the comprehensive budget management, its effective implementation, not only can achieve the business objectives, the most important is through the whole process of management of overall budget management of the enterprise managers to fully experience the scientific management of the benefits to the enterprise, realize the comprehensive budget management can not only bring economic benefit, but also can help enterprises adapt to the complicated and changeable market environment, reduce business risk, ensure enterprise long-term war Steady implementation of the strategic planning. In addition, the staff of the comprehensive budget management in the enterprises of all employees to actively participate in the practice of business management, improve enterprise management level and staff management quality has been effectively improved. The comprehensive budget management is a systematic project, the management activities of each other contact, mutual influence, regardless of which do not affect business goals, constantly sum up only in practice, in order to realize the comprehensive budget management of scientific and effective. The introduction of the research background and research significance, research methods and research characteristics, and introduces the research of comprehensive budget management at home and abroad; analyzes the basic theory of comprehensive budget management, reflect the process of dynamic analysis and static analysis of the comprehensive budget management process, reveal the comprehensive budget management The basic principle of science, and the characteristics and functions of comprehensive budget management is analyzed; finally through studying on the implementation of A enterprise comprehensive budget management content and basic process, case analysis and the A enterprise comprehensive budget management information system, points out the advantages of A enterprises in the process of implementing the comprehensive budget management and the insufficiency, and puts forward the the suggestions for improving the deficiencies, which is helpful for enterprises to improve the level of comprehensive budget management.

【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.63

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