D供电公司预算管理问题研究

发布时间：2018-02-27 20:58

本文关键词： 预算管理战略目标预算体系预算编制　出处：《武汉纺织大学》2014年硕士论文　论文类型：学位论文

【摘要】：对于大多数企业来讲，预算管理在企业体制内的具体实施仍然不完善，如何把这一种较陌生和复杂的管理方式应用到实际的经营活动中去，是我国大多数企业所面临的困境。研究预算管理这一管理方式，对提高企业的经济效益以及生存能力有着深远的意义。对于D供电公司来讲，在政策和不同经济体制的影响下，D供电公司的发展环境和经营目标与一般企业不同，这就需要企业本身考虑内外环境，根据自身资源制定相应的预算管理方式。通过具体分析D供电公司的预算管理现状，，提出完善该公司预算管理体系的对策。D供电公司要从预算的编制工作着手，在工作初期，要科学系统的收集企业内的往期经营活动的信息以及企业内外部环境的信息并加以整合，为预算管理的工作提供基础。还要通过自上而下，自下而上，上下结合的编制模式来使企业内部各级部门充分理解企业的战略目的以及个人的工作目标。完善D供电公司的预算管理的编制方法和预算体系。D供电公司还要在此基础上建立滚动预算，通过这种预算形式来缓解目前企业经营活动的收益以及企业未来发展规划所产生的矛盾。并在考虑企业内部资源以及外部环境的基础上，充分利用滚动预算来对企业的预算体系进行进一步完善，激活预算管理的职能，支撑企业战略总目标的实现。
[Abstract]:For most enterprises, the concrete implementation of budget management in the enterprise system is still not perfect. How to apply this strange and complex management method to the actual business activities, It is the dilemma that most enterprises in our country are faced with. It is of great significance to study the management mode of budget management to improve the economic benefit and survivability of enterprises. For D power supply company, Under the influence of policies and different economic systems, the development environment and business objectives of power supply companies are different from those of ordinary enterprises, which requires the enterprises themselves to consider the internal and external environment. Based on the analysis of the present situation of the budget management of D power supply company, the paper puts forward the countermeasures to perfect the budget management system of D power supply company. The D power supply company should start from the budget preparation work and start at the beginning of the work. To scientifically and systematically collect and integrate information on past business activities within the enterprise and on the internal and external environment of the enterprise, to provide the basis for the work of budget management, and through top-down, bottom-up, The combination of the above and the next is to make the departments at all levels within the enterprise fully understand the strategic purpose of the enterprise and the individual work objectives. To perfect the budget management method and budget system of D power supply company, the D power supply company should. On this basis, create a rolling budget, Through this kind of budget form, we can alleviate the contradiction between the income of the current business activities and the future development plan of the enterprise. And on the basis of considering the internal resources and the external environment of the enterprise, Make full use of rolling budget to further improve the budget system of enterprises, activate the functions of budget management, support the realization of the overall goal of enterprise strategy.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72

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