一汽物流有限公司预算管理研究

发布时间：2018-01-05 22:06

本文关键词：一汽物流有限公司预算管理研究　出处：《吉林大学》2015年硕士论文　论文类型：学位论文

【摘要】：现代企业正越来越快的融入于国际经济的大循环中，面对国内、国际市场竞争的日益激烈，企业只有不断提升自己的经营管理水平，才能应对挑战，求得发展。而预算管理正是达到这一目的的途径和载体，它是企业在战略目标的指导下，对未来的经营活动和相应财务结果进行充分、全面的预测和筹划，并通过对执行过程的监控，，将实际完成情况与预算目标不断对照和分析，从而及时指导经营活动的改善和调整，以帮助管理者更加有效地管理企业、最大程度地实现战略目标，并且使企业的资源得到最合理的配置。目前，我国大多数企业已经认识到了实施全面预算管理的重要性，但在实施过程中还存在一些问题。例如企业人员整体的预算意识不够，做不到全员参与；企业的预算指标没有经过科学的预测，导致预算准备性不够，经不起市场的考验；企业对预算的监控与分析不完善，没有根据预算对经营活动进行控制，使预算流于形式，无法实现预算的控制功能；在预算的编制过程中忽略编制的方法论，编制方法单一，使预算的编制缺乏可靠性；企业在执行预算管理中缺乏有效的考核与激励措施，使预算的考核激励效果不佳等。另一方面，管理层对预算管理的发展缺乏清晰的认识，这严重影响了预算管理在企业管理控制中的核心地位。在新的经济形式下面临的新问题之一，就是如何进一步提升预算管理，使之更好地为企业管理服务，同时这也是一汽物流有限公司面临的急待解决的课题。本文正是在这个背景下，展开了对一汽物流有限公司预算管理的研究，通过对一汽物流有限公司预算管理的体系的了解，发现物流服务企业的预算管理与外部市场、内部员工、企业资源等方面的关系。提出了多角度、综合构建预算管理体系的重要性，并且结合实际情况提出了一汽物流有限公司的预算管理体系的重新构建。并制定了以事业部业务完成量和成本费用控制相结合，零基预算与滚动预算相结合，预算管理理念和预算管理信息系统相结合的管理改进措施。逐步完善一汽物流有限公司的预算管理体系，使其更好地为企业管理服务，提高企业效益。通过对一汽物流有限公司全面预算管理的研究和分析，不仅认识到全面预算管理作为一个重要管理手段，在企业管理中的重要作用，更主要的意义在于结合全面预算管理对公司战略管理、内部控制、风险提示等方面的影响，提出了可以有效提升现有预算管理水平的方法，不仅能够帮助一汽物流有限公司落实全面预算管理的理念，使全面预算管理成为实施公司战略，提高绩效的重要工具，而且对其他服务型企业的预算管理也有一定的意义。
[Abstract]:In the face of domestic circulation of modern enterprises is more and more quickly into the international economy, and the increasingly fierce market competition, only constantly improve their management level of enterprises, in order to cope with the challenges and achieve development. Budget management is to achieve this objective way and carrier, it is guidance on Strategy of enterprises the full, the future of the business activities and the corresponding financial results, prediction and comprehensive planning, and through the monitoring of the implementation process, the actual performance and budget goal of continuous control and analysis, thus to improve and adjust the guide business activities in a timely manner, to help managers more effective management of the enterprise, the biggest to achieve strategic objectives, and make the enterprise resources get the most reasonable configuration.
At present, most enterprises in China have realized the importance of implementing the comprehensive budget management, but there are still some problems in the implementation process. For example, enterprise personnel overall budget awareness is not enough, to do full participation; budget indicators of enterprises without the scientific forecast, budget preparation is not enough. The test of the market enterprise; on the monitoring and analysis of the budget is not perfect, not according to the budget control of business activities, the budget a mere formality, unable to realize the control function of the budget; ignore the method developed in the budgeting process, preparation of a single method, make the budget assessment and lack of reliability; enterprises lack of effective incentive measures in the implementation of the budget management, the budget assessment and incentive effect is poor. On the other hand, the management of the budget management of the development of the lack of clear understanding, which seriously affect the The core position of budget management in enterprise management and control is one of the new problems under the new economic form, that is, how to further improve budget management and make it better serve for enterprise management. At the same time, this is also an urgent problem for FAW logistics company.
This paper is in the background, the research on budget management of FAW Logistics Co. Ltd., based on the budget management of FAW logistics company system understanding, found the budget management and the external market, logistics service enterprise internal staff, the relationship between enterprise resources and other aspects of the proposed multi angle comprehensive construction of the importance of budget management the system, combined with the actual situation and put forward to build the FAW logistics limited budget management system. And to develop a business output and cost control combined with the zero base budget and rolling budget combined with the budget management concept and budget management information system combining the management of FAW gradually improve the improvement measures. Logistics limited budget management system, make it better service for business management, improve enterprise efficiency.
Through the research and analysis of the comprehensive budget management of FAW logistics company, not only realize the comprehensive budget management as an important means of management, an important role in the enterprise management, the main significance lies in the combination of comprehensive budget management of the company's strategic management, internal control, risk tips and other aspects, presents the method effectively improve the management level of the existing budget, can not only help FAW logistics company to implement a comprehensive budget management concept, make the comprehensive budget management has become an important tool for improving the implementation of corporate strategy, performance, but also has a certain significance for other budget management of service enterprises.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F259.23;F253.7

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