FM公司预算编制优化研究

发布时间：2018-02-19 23:34

本文关键词： 便利店预算编制预算指标　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：预算是企业管理的一种科学手段，以企业战略规划为依据，通过对收入、成本、费用以及资金等项目进行分析、预测和决策，实现对企业各种资源的合理配置，从而高效地开展企业的经营活动。预算编制的好坏决定着预算数据的质量，影响企业目标的达成，特别是在零售行业。FM公司是广州市内经营连锁便利店的一家公司，本文以该公司作为研究对象，通过对其预算编制的现状进行分析，找出编制预算过程中存在的主要问题，，并具有针对性的提出改进建议，有助于提高公司对各分店的管控能力。本文共分为三个部分：首先，对论文研究的背景、研究意义以及国内外有关预算编制理论的研究进行了阐述，并介绍了本文研究的目标、内容、方法以及论文框架，为继续深入研究打下理论基础；其次，对FM公司的概况、公司制定预算的原因、公司预算编制现状、预算完成情况以及预算编制存在的问题进行了详细的阐述和分析，在公司概况中介绍了公司的背景、经营范围以及组织架构；在公司预算编制现状中重点介绍公司编制预算的内容和过程。在这些现状的基础上对其实施情况以及存在的问题进行了分析；最后，针对FM公司预算编制存在的问题提出了优化建议，包括鼓励分店职员参与预算的编制、结合分店实际制定预算、加强沟通减少信息不对称以及合理分解预算指标等，最后对优化实施效果进行了简单的预测，并就FM公司预算编制优化方案实施过程中的保障措施进行了阐述，包括加强对分店职员的教育、提升管理层对预算编制工作的重视以及及时了解分店客观环境的变化三个内容。
[Abstract]:Budget is a scientific means of enterprise management, based on enterprise strategic planning, through the analysis, prediction and decision of income, cost, cost and fund, the rational allocation of various resources of the enterprise can be realized. The quality of budget preparation determines the quality of budget data and affects the achievement of enterprise objectives, especially in the retail industry. FM is a company operating chain convenience stores in Guangzhou. This paper takes the company as the research object, through the analysis of the current situation of its budget preparation, finds out the main problems in the budget preparation process, and puts forward some suggestions for improvement, which is helpful to improve the management and control ability of the company to each branch store. This paper is divided into three parts:. First of all, the background of this paper, the significance of the study and the domestic and foreign research on the budgeting theory are expounded, and the objectives, contents, methods and the framework of the paper are introduced, which will lay a theoretical foundation for further research. Secondly, the general situation of FM company, the reasons of the company's budget, the current situation of the company's budget preparation, the status of budget completion and the problems existing in the budget preparation are elaborated and analyzed in detail, and the background of the company is introduced in the company's general situation. Business scope and organizational structure; in the current situation of the company budget preparation focus on the content and process of the company budget. On the basis of these status quo the implementation of the situation and the existing problems are analyzed. Finally, some suggestions are put forward to optimize the budgeting problems of FM company, including encouraging the staff to participate in the budget preparation, making the budget in combination with the actual situation, strengthening communication and reducing information asymmetry, and reasonably breaking down the budget target, and so on. Finally, the paper makes a simple prediction of the effect of optimization implementation, and expounds the safeguard measures in the process of implementing the budget optimization scheme of FM company, including strengthening the education for the staff of branch stores. Enhance management attention to budgeting and timely understanding of the changes in the objective environment of the store.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F721.7

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