QJGF公司全面预算管理研究

发布时间：2018-01-16 19:00

本文关键词：QJGF公司全面预算管理研究　出处：《山东理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理虽然在我国已得到了广泛应用和研究，但是由于我国企业实施全面预算管理没有遵循科学的方法，很多都是不以人为本，为了预算而预算，仅仅通过设置几张表格和几个指标就算全面预算管理，使全面预算管理出现了固化，带来了预算软约束、预算松弛等问题。 QJGF公司是一家以建筑业务为主，涉及房地产、装饰装修、物业管理等业务的大型企业集团。为了能够在激烈的市场竞争中取得更快和长足的发展，它引入了全面预算管理，来加强自身内部的管理。虽然通过实施全面预算管理，QJGF公司的管理得到了一定加强，，但是由于其在实施全面管理山的不完善，致使全面预算管理对于加强其管理的功能收到了限制。于是，本文就此展开了研究和分析。全文共分六个部分。第一部分主要是对国内外研究进行综述，明确本文的研究思路和方法；第二部分主要介绍相关理论，为本文研究奠定理论基础；第三部主要论述QJGF公司在实施全面预算管理上存在的问题。第四部分分别从完善全面预算的管理体制与组织机构、编制、执行和考评上展开详细阐述；第五部分主要是对QJGF公司构建全面预算管理方案提出有关制度保障措施；第六部分是结语。
[Abstract]:Although the comprehensive budget management has been widely used and studied in our country, because the enterprises in our country have not followed the scientific method to implement the comprehensive budget management, many of them are not people-oriented and budget for the budget. Only by setting a few tables and several indicators, the overall budget management can be solidified, which brings some problems such as soft budget constraints and budget slack. QJGF is a large enterprise group which is mainly engaged in building business, including real estate, decoration, property management and so on. In order to be able to get faster and faster development in the fierce market competition. It introduces the comprehensive budget management to strengthen its internal management. Although through the implementation of comprehensive budget management QJGF company management has been strengthened, but because of its implementation of comprehensive management of the mountain is not perfect. As a result, the overall budget management has been restricted to strengthen its management function. This paper is divided into six parts. The first part is a review of domestic and foreign research, clear research ideas and methods of this paper; The second part mainly introduces the related theories, which lays a theoretical foundation for the research of this paper. The third part mainly discusses the problems existing in the implementation of overall budget management in QJGF Company. Part 4th elaborates in detail on the improvement of the overall budget management system and organization, compilation, implementation and evaluation; The 5th part mainly puts forward the relevant system safeguard measures to the QJGF company to construct the overall budget management plan; Part 6th is the conclusion.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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