地利集团全面预算管理体系设计

发布时间：2018-03-20 15:23

本文选题：内部控制　切入点：预算管理　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理作为企业内控的重要手段，是建设现代企业制度的重要条件之一。随着内外部环境变化，以及预算管理理论的发展，企业预算管理的模式也在不断变化。地利集团是立足于东北地区的农产品流通企业，具有很强的区域竞争力和行业竞争力。但是地利集团的预算管理体系存在着预算设计不合理、执行不力、缺乏考核和激励措施、核算标准不统一、缺乏信息系统等问题。这都对提升企业业绩，促进长久发展产生了不利影响。所以，为了适应宏观经济形势和企业发展的需要，地利集团希望从全面预算管理的角度完善企业的管理体系。本文通过整理预算管理理论的发展，调研分析地利集团当前内外部环境，对地利集团的全面预算管理体系进行了构建。在分析了地利集团全面预算管理实施的外部环境和内部技术操作、组织结构之后，本文按照目标性原则、可行性原则、完整性原则、公开透明原则编制地利集团全面预算管理体系。本体系将集团全面预算管理的基本结构分为销售预算、费用预算、投资预算和资金预算四部分，根据集团的战略目标编制集团的年度收支总体计划。预算管理体系的支撑部分是集团组织结构，包括集团内部两个层面的组织架构：预算的组织管理部门和预算的组织执行部门。预算编制的制度性规定是预算管理实施成功的保障，本文对预算编制方法、编制时间、编制流程和具体内容都进行了详细规定，并设计了相关表格。全面预算管理在企业内部是一个完整的管理体系。其成功不只是预算执行的问题，也是对流程、资源进行控制的过程，更是对预算管理效果再分析和考核评定的过程。这样一个完整的链条才能使企业预算管理不断进步。本文从成本、费用和资金三个方面构建地利集团预算控制管理体系，并贯穿事前、事中和事后三个时间段。预算目标评价体系是由与经济运营密切相关，公司管理层重点关注的的四个方面的指标构成，，主要包括发展能力指标、营利能力指标、营运能力指标和偿债能力指标。最后，提出了全面预算实施需要的条件和保障。
[Abstract]:As an important means of enterprise internal control, comprehensive budget management is one of the important conditions for the construction of modern enterprise system. With the change of internal and external environment and the development of budget management theory, The mode of enterprise budget management is also constantly changing. However, the budget management system of the Group has unreasonable budget design, poor implementation, lack of assessment and incentive measures, and inconsistent accounting standards. Problems such as the lack of information systems have had a negative impact on improving enterprise performance and promoting long-term development. Therefore, in order to adapt to the macroeconomic situation and the needs of enterprise development, The Group hopes to improve the enterprise management system from the perspective of overall budget management. Based on the development of budget management theory, this paper investigates and analyzes the current internal and external environment of the Group. After analyzing the external environment, internal technical operation and organization structure of the comprehensive budget management, this paper according to the objective principle, feasibility principle, The system divides the basic structure of the Group's overall budget management into four parts: sales budget, cost budget, investment budget and fund budget. According to the strategic objectives of the Group to prepare the Group's annual revenue and expenditure master plan. The support part of the budget management system is the organizational structure of the group. There are two levels of organizational structure within the group: the organizational management of the budget and the organizational execution of the budget. The institutional provisions of the budget preparation are the guarantee of the successful implementation of the budget management. The overall budget management is a complete management system within the enterprise. Its success is not only a problem of budget execution, but also a process. The process of resource control is the process of reanalysis and evaluation of the effect of budget management. Such a complete chain can make the enterprise budget management progress continuously. The budget control and management system is constructed in the three aspects of expenses and funds, and runs through three time periods: prior, during and after the event. The budget target evaluation system is closely related to economic operation. The index composition of four aspects which the management of the company pays attention to mainly includes the development ability index, the profit ability index, the operating ability index and the debt paying ability index. Finally, the conditions and guarantees of the comprehensive budget implementation are put forward.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

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