赛蒙特尔煤业全面预算管理研究

发布时间：2018-02-16 07:08

本文关键词： 赛蒙特尔煤业全面预算管理绩效考评平衡计分卡　出处：《内蒙古财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：2011年国资发167号文件《关于进一步深化中央公司全面预算管理工作的通知》出台，全面预算管理被越来越多的企业运用到实际管理过程中，经过几年来的运用和摸索，，已经初步形成了适合一般企业的全面预算管理体系。赛蒙特尔煤业公司自2012年开始施行全面预算管理，公司资源得到了系统规划，在公司统一规划下，赛蒙特尔煤业实现了对部分资源的有效控制，但尚未建成公司一体化的管理体系，尚未将公司的全部可支配资源纳入到全面预算管理中。因此，完善全面预算管理体系，对赛蒙特尔煤业内部资源进行有效调整和配置，以此来提升企业的综合竞争力，是赛蒙特尔煤业当前全面预算管理的主要工作。本论文以全面预算管理理论为参照，全面分析了赛蒙特尔煤业在全面预算管理方面的现状以及当前所存在需要解决的问题。从全面预算管理体系的编制方法、内容、执行方案、预算分析、预算调整、预算考核等多方面多角度阐述，通过对公司全面预算管理体系构建过程的分析研究，为赛蒙特尔煤业在全面预算管理进一步提升和改进提供有效的途径和方法。本论文在研究中将MBA所学到的全面预算管理理论与赛蒙特尔煤业实际生产管理相结合，对全面预算管理这一管理工具进行了充分研究和运用，对赛蒙特尔煤业全面预算管理的优化具有一定的现实意义，对其他企业全面预算管理的完善也具有一定的借鉴意义。
[Abstract]:In 2011, the Circular on further deepening the work of Comprehensive Budget Management of the Central Corporation was issued in document 167 of the State Capital issue. Comprehensive budget management was applied to the actual management process by more and more enterprises. After several years of application and exploration, A comprehensive budget management system suitable for general enterprises has been initially formed. Since 2012, Symontel Coal Company has implemented comprehensive budget management, and the company resources have been systematically planned, under the unified planning of the company. The Symontel coal industry has realized the effective control of some resources, but has not yet completed the integrated management system of the company, and has not yet incorporated all the disposable resources of the company into the overall budget management. Therefore, the comprehensive budget management system has been improved. It is the main work of Symontel coal industry to adjust and allocate the internal resources effectively to enhance the comprehensive competitiveness of the enterprises. This paper takes the theory of comprehensive budget management as a reference. The present situation of Symontel coal industry in total budget management and the problems that need to be solved at present are analyzed comprehensively. From the compilation method, content, execution scheme, budget analysis, budget adjustment of the overall budget management system, Through the analysis and study of the construction process of the company's comprehensive budget management system, In this paper, the author combines the theory of total budget management learned by MBA with the actual production management of Symontel coal industry, and provides an effective way and method for the further promotion and improvement of Symontel coal industry in the overall budget management, this paper combines the theory of total budget management learned by MBA with the actual production management of Symontel coal industry. The comprehensive budget management as a management tool has been fully studied and applied, which is of certain practical significance to the optimization of overall budget management in Symontel coal industry, and also to the improvement of overall budget management in other enterprises.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21

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