A公司战略预算管理应用研究

发布时间：2018-01-14 05:28

本文关键词：A公司战略预算管理应用研究　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：二十世纪九十年代以来，商业环境不确定性增加，企业之间的竞争日趋激烈，传统预算的缺陷也日益暴露出来，已不能适应企业长远发展的需要。传统预算只是简单的考虑财务指标，很多隐性的对企业也很重要的非财务指标被忽略，这样根本无法与企业的战略目标相一致，预算只变成一种形式，它的功能得不到完全发挥，很难适应内部和外部环境的迅速变化。而战略预算管理是支撑企业目标实现的一个有力的途径，它能使企业改变原有的落后的预算管理思想，跟随时代步伐，提高企业竞争力，使企业踏入稳健提升的发展大道。随着全球经济一体化进程的加快，我国大部分企业逐渐被推向国际市场，面临着更加严峻的考验和挑战。在十二五战略规划年间，国内企业大多都制定了十二五战略规划，要想使战略规划实现，需要企业在经营过程中不断的摸索和调整。战略预算管理以战略为起始，旨在实现企业价值最大化，注重财务信息和非财务信息，使预算管理更加适应商业环境的变化，实现企业资源的有效配置，为企业强健发展提供了有力的保证。因此，战略预算管理是未来企业预算管理的必然趋势。本论文采用文献研究和案例相结合的方法，以文献研究作为理论基石，在现有的理论基础上作进一步的探索。本文的结构有六部分，首先介绍了本文的研究背景和意义；其次阐述本文研究的主要课题战略预算管理的相关理论概述；接下来介绍了A公司的基本状况，并对A公司预算管理现状及存在的问题进行分析；然后针对A公司预算管理中存在的问题，构建一套相对可行的战略预算管理体系，目的是使A公司克服原有预算的弊端，形成比较全面的预算管理系统；最后提出了战略预算管理体系保障措施，只有完善的制度作为后盾，预算才能发挥其应有的作用，也能为企业建立优良的预算管理环境，提高预算实施的强度和有效性。通过将战略预算管理体系应用到A公司中，从而将战略和预算管理结合起来，确保预算对战略的支持，使战略目标能够落实到实际行动中，，实现战略与预算的有效衔接。
[Abstract]:Since 1990s, the uncertainty of business environment is increasing, the competition among enterprises is becoming more and more fierce, and the defects of traditional budget are exposed day by day. Traditional budget is only simple to consider financial indicators, many recessive non-financial indicators are also very important to enterprises are ignored. This simply can not be consistent with the strategic objectives of the enterprise, the budget is only a form, its functions can not be fully played. It is very difficult to adapt to the rapid changes of internal and external environment, and strategic budget management is a powerful way to support the realization of enterprise objectives, it can make enterprises change the original backward thinking of budget management and follow the pace of the times. Improve the competitiveness of enterprises, so that enterprises step into a steady way of development. With the acceleration of the process of global economic integration, most of our enterprises are gradually pushed to the international market, facing a more severe test and challenge. Most of the domestic enterprises have formulated the twelfth five-year strategic plan. To make the strategic plan come true, enterprises need to explore and adjust constantly in the process of operation. Strategic budget management starts with strategy. The aim is to maximize the enterprise value, pay attention to the financial information and non-financial information, make the budget management more adapt to the changes of the business environment, and realize the effective allocation of the enterprise resources. Therefore, strategic budget management is the inevitable trend of enterprise budget management in the future. This paper adopts the method of combining literature research with case study, taking literature research as the theoretical foundation stone, and making further exploration on the basis of existing theories. The structure of this paper has six parts. Firstly, the research background and significance of this paper are introduced. Secondly, the related theories of strategic budget management, which is the main subject of this paper, are described. Then introduced the basic situation of company A, and analyzed the current situation and existing problems of the budget management of company A. Then, aiming at the problems existing in the budget management of company A, a set of relatively feasible strategic budget management system is constructed in order to make A company overcome the disadvantages of the original budget and form a more comprehensive budget management system. Finally put forward the strategic budget management system security measures, only a sound system as the backing, the budget can play its due role, but also for enterprises to establish a good budget management environment. Improve the strength and effectiveness of budget implementation. By applying the strategic budget management system to company A, the strategy and budget management are combined to ensure the budget support to the strategy. So that the strategic objectives can be implemented in practice, to achieve the effective alignment of strategy and budget.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82

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