M物流公司全面预算指标修正的研究

发布时间：2018-01-05 04:03

本文关键词：M物流公司全面预算指标修正的研究　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前，在各个现代企业管理理念上，都已发生了彻底的改变，同时，新型企业管理措施和技巧也被普遍采用。全面预算已成为各大中企业作为一种非常有效的内控管理手段，是企业内部管理体系不可或缺的一项管理模式。预算是一种系统的方法，把企业内外部可以控制调配的各种资源，在内部各部门进行合理评估、配置、控制，用以有效分配企业的资金、物资及人力等资源，以实现企业既定的战略目标，是企业系统的、多维度的，以及全体员工参与的一种管理形式。 M物流公司主要针对的是国内第三方物流企业的，公司不仅仅是运输、仓储，还要为客户提供物流解决方案、包装组装等后加工服务，并且要按各个客户的要求服务客户的客户，也就是一定程度上代表了客户对消费者的服务品质。因此指标的设定，不仅要确保M物流公司的利润目标，还要确保M物流公司提供的服务满足不同客户的要求。当前预算指标的制定不科学，考评缺乏健全的控制机制，预算指标更侧重在成本费用和经济效益上，资源配置效率的低下，造成各部门只关注和自身利益相关的指标，工作积极性不高，预算执行效果差，以致公司战略目标的达成情况不理想，导致企业的管理失去了推动力，不利于企业长远发展，，也背离的推行预算管理最初的目的。为了使预算真正能够促进企业生产经营活动，必须建立与之相关联的激励机制，以提高企业各层次人员对预算工作的重视程度，充分调动员工积极性，促进工作改善。执行效果考核,是通过一系列与预算体系相匹配的指标、标准等，更有效地对预算制定和实施情况进行检查评价，实施结果与预算指标进行对比，对工作成果做出客观、公正的综合评估，为企业进行奖惩提供依据，并为改进预算管理提供意见和建议，使企业能稳健、持续地发展，从而使全面预算管理不断完善，不断促进企业战略目标实现。本文对“企业全面预算指标修正”问题深入调查研究，进行针对性探讨。在文献资料查阅基础上，首先阐述其基本理论与编制方法，再对M物流公司目前的全面预算指标制定与实施进行深入探究，通过认真分析和评价，找出现行全面预算中设计不合理的地方，进行归纳总结，解剖，提出合理科学的改进措施，从而为企业提供有效的理论与操作参考依据。
[Abstract]:At present, in each modern enterprise management concept, has taken place the thorough change, at the same time. The comprehensive budget has become a very effective internal control management means and an indispensable management mode of the internal management system. Budget is a systematic method, which can control all kinds of resources which can be allocated inside and outside the enterprise, and evaluate, configure and control reasonably in the internal departments, which can be used to allocate the funds, materials and manpower resources of the enterprise effectively. In order to achieve the established strategic objectives of the enterprise, it is a management form of enterprise system, multi-dimension, and the participation of all employees. M logistics company is mainly aimed at domestic third-party logistics enterprises, the company is not only transport, warehousing, but also to provide customers with logistics solutions, packaging and assembly after processing services. And to serve customers according to the requirements of each customer, that is, to a certain extent represents the customer's service quality to consumers. Therefore, the setting of indicators, not only to ensure M logistics company profit objectives. But also to ensure that M logistics company to provide services to meet the requirements of different customers. Current budget indicators are not scientific evaluation of the lack of sound control mechanism budget indicators more focused on cost and economic benefits. Because of the low efficiency of resource allocation, the departments only pay attention to the indicators related to their own interests, the enthusiasm of the work is not high, the effect of budget implementation is poor, and the achievement of the strategic objectives of the company is not satisfactory. As a result, the management of enterprises has lost the impetus, is not conducive to the long-term development of enterprises, but also deviates from the original purpose of implementing budget management. In order to make the budget really promote the production and management activities of the enterprise, we must establish the incentive mechanism associated with it, in order to improve the degree of attention to the budget work of the personnel at all levels of the enterprise, and fully mobilize the enthusiasm of the staff. To promote the improvement of the work. The evaluation of the implementation effect is through a series of indicators and standards matching with the budget system to check and evaluate the budget formulation and implementation more effectively. The implementation results and budget indicators are compared to make an objective and fair comprehensive evaluation of the work results, to provide the basis for enterprises to reward and punish, and to improve the budget management to provide advice and suggestions, so that the enterprise can be stable. Continuous development, so that the overall budget management constantly improve, constantly promote the realization of strategic objectives of the enterprise. This paper makes a thorough investigation and study on the issue of "enterprise comprehensive budget index revision" and makes a targeted discussion. On the basis of literature review, this paper first expounds its basic theory and compilation method. Then the M logistics company of the current comprehensive budget indicators for the formulation and implementation of in-depth exploration, through careful analysis and evaluation, to find out the current overall budget design unreasonable place, summarized and dissected. Reasonable and scientific improvement measures are put forward so as to provide effective theoretical and operational reference for enterprises.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7;F259.23

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