大连银行营业设备预算管理研究

发布时间：2018-01-15 15:18

本文关键词：大连银行营业设备预算管理研究　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：营业设备预算是成本预算的一部分,随着银行业电子化程度的不断提高和发展,服务客户日益增长的需求,设备的数量和种类以及相关费用都在增加,并呈现增速加快的态势。面对新兴业务的设备采购、旧设备的更新换代,以及新网点建设的设备配备,银行需要通过预算管理实现有限资源的合理配置,既可以满足客户需求,又可以有效控制成本。虽然大连银行在2009年已经建立了完整的预算管理框架,制定出相关制度,但由于管理方式粗矿,对各责任中心的预算管理还处于松散的管理模式,没有形成针对不同责任中心预算特点的管理模式和体系,在营业设备预算管理中存在预算全局观不足、编报缺乏科学性、预算技术支持不足,管理效率和水平低下等问题。如何逐步提高营业设备预算编制质量,加强预算执行监控,实现科学化、精细化管理,笔者通过查阅大量相关资料,对此问题进行了深入的研究,力求找到能够解决管理问题并提高营业设备预算管理水平的改进措施及方案。本文以营业设备预算管理为研究对象,首先,对大连银行基本情况进行分析,挖掘其竞争优势,明确研究该课题的重要意义；其次,对银行的预算管理的基本理论和方法的研究,找到适合大连银行的营业设备预算理论与方法；然后,通过分析大连银行预算管理现状和整体经营预算管理指出目前存在的问题,包括预算全局观不足、预算编制和审核缺乏科学依据、预算管理技术支持不足、预算执行效率低、预算流程中缺乏监督和评价等问题；最后,针对以上问题,本文提出了统一预算管理职责、建立预算管理系统、制定编制策略、完善预算管理机制一系列的改进方案及措施,其间应用预算编制、分析、考评等多种管理理论,旨在借助研究和分析等管理工具建立适合大连银行的全面预算体系,有效实现成本控制,提高客户服务满意度以及营业设备管控水平和核心竞争力,同时也为大连银行其他责任中心的细化管理提供参考和借鉴。
[Abstract]:Business equipment budget is a part of the cost budget. With the continuous improvement and development of the degree of electronization of the banking industry, the increasing demand for service customers, the number and type of equipment and related costs are increasing. In the face of the equipment procurement of new business, the replacement of old equipment, and the equipment equipment of new network construction, banks need to achieve the reasonable allocation of limited resources through budget management. Although Dalian Bank has established a complete budget management framework in 2009, it has formulated the related system, but due to the management of rough mining. The budget management of each responsibility center is still in the loose management mode, there is no management model and system for different responsibility center budget characteristics, there is a lack of budget overall view in the budget management of business equipment. How to gradually improve the quality of budgeting for business equipment, strengthen the monitoring of budget execution, realize scientific and meticulous management. By consulting a large number of related data, the author makes a deep study of this problem, and tries to find out the improvement measures and schemes that can solve the management problems and improve the management level of business equipment budget. This paper takes the budget management of business equipment as the research object. Firstly, it analyzes the basic situation of Dalian Bank, excavates its competitive advantage, and makes clear the significance of studying this subject. Secondly, the basic theory and method of bank budget management are studied, and the theory and method of operating equipment budget suitable for Dalian Bank are found. Then, through the analysis of the current situation of Dalian Bank budget management and the overall operating budget management points out the existing problems, including the lack of budget overall view, budget preparation and audit lack of scientific basis. Insufficient technical support of budget management, low efficiency of budget execution, lack of supervision and evaluation in budget process and so on; Finally, in view of the above problems, this paper puts forward the unified budget management responsibility, the establishment of budget management system, the formulation of strategies, improve the budget management mechanism of a series of improvement programs and measures, the application of budget preparation. Analysis, evaluation and other management theories, with the help of research and analysis and other management tools to establish a comprehensive budget system suitable for Dalian Bank, effective cost control. Improve customer service satisfaction, management and control level of business equipment and core competitiveness, but also for Dalian Bank of other responsibility center detailed management and reference.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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