IDEAL公司全面预算管理研究

发布时间：2018-04-03 06:09

本文选题：全面预算管理　切入点：跨国制造型企业　出处：《苏州大学》2014年硕士论文

【摘要】：预算管理，其最初具有计划、协调生产发展的功能，现在已经演变成了具控制、激励、分析、评价等功能。全面预算管理作为企业管理的一个有效的措施，在企业战略规划的指导下，通过预算编制、执行、控制、评价和激励一系列的管理活动，可以全面提高企业的经营效率和管理水平。绪论部分介绍了全面预算管理的背景，研究的目的和意义，有效实施全面预算管理可以提高企业的战略管理能力，能有效地监测和控制生产经营活动，提高对企业资源的利用效率，降低经营风险，同时增加收入和节省成本。第二章简要阐述了全面预算管理概念和基础理论，阐述了其基本功能，模式，方法，内容；分析了全面预算管理相关理论，包括激励理论、控制理论、委托代理理论等；并对全面预算管理的概念进行了辨析，分析了其与公司战略、公司治理以及财务管理等的关系。在第三章中，作者是以曾就职的艾迪尔公司为例，剖析了其预算管理的现状、以及存在的问题，并提出了艾迪尔公司实施全面预算的必要性。本章首先对艾迪尔公司的基本情况进行了简要介绍。在此基础上重点阐述了艾迪尔公司预算管理的现状，详细分析了包括预算时间表，预算编制过程，预算目标，预算的基本内容和职责分工，预算执行计划和预算分析过程等。进而就艾迪尔公司预算管理存在的问题进行了剖析并对艾迪尔公司实施全面预算管理的必要性进行了探讨。论文的第四章是艾迪尔公司全面预算管理体系的构建，包括完善全面预算的组织体系、规范全面预算的编制方法、加强全面预算的过程控制、制定全面预算的调整原则、实行全面预算的考核机制。论文的第五章分析了艾迪尔公司实施全面预算管理的保障措施，，包括加强全面预算管理与战略规划的衔接、加强预算信息化模块建设、完善生产管理与质量管理制度、完善高管激励机制、合理控制员工离职率。论文的最后是研究结论和研究的不足。本文研究的创新在于，通过本人负责跨国公司财务管理多年，并具有多年企业实际预算管理经验，理论联系实际，通过对艾迪尔公司全面预算管理的研究,提出了建设性意见。希望能对同行企业的全面预算管理起到参考作用。
[Abstract]:Budget management, which originally had the function of planning and coordinating production development, has evolved into control, incentive, analysis, evaluation and so on.Comprehensive budget management as an effective measure of enterprise management, under the guidance of enterprise strategic planning, through budgeting, implementation, control, evaluation and encouragement of a series of management activities,The management efficiency and management level of enterprises can be improved in an all-round way.The introduction part introduces the background, the purpose and the significance of the comprehensive budget management. The effective implementation of the comprehensive budget management can improve the strategic management ability of the enterprise, and can effectively monitor and control the production and operation activities.Improve the utilization efficiency of enterprise resources, reduce the risk of operation, increase income and save cost at the same time.The second chapter briefly describes the concept and basic theory of comprehensive budget management, expounds its basic functions, models, methods and contents, analyzes the related theories of comprehensive budget management, including incentive theory, control theory, principal-agent theory, etc.The concept of total budget management is analyzed, and its relationship with corporate strategy, corporate governance and financial management is analyzed.In the third chapter, the author takes Adil Company as an example, analyzes the present situation and existing problems of its budget management, and puts forward the necessity of implementing the overall budget of Adil Company.This chapter first gives a brief introduction to the basic situation of Adil Company.On this basis, the present situation of Adil's budget management is expounded in detail, including budget schedule, budget preparation process, budget objective, budget basic content and responsibility division, budget execution plan and budget analysis process, etc.Then the paper analyzes the problems existing in the budget management of Adil Company and discusses the necessity of implementing the comprehensive budget management in Adil Company.The fourth chapter of the thesis is the construction of the comprehensive budget management system of Adil Company, including perfecting the overall budget organization system, standardizing the compilation method of the comprehensive budget, strengthening the process control of the comprehensive budget, and formulating the adjustment principle of the comprehensive budget.Implementation of a comprehensive budget assessment mechanism.The fifth chapter analyzes the guarantee measures of Adil Company to implement the overall budget management, including strengthening the link between the overall budget management and the strategic planning, strengthening the construction of the budget information module, and perfecting the production management and quality management system.Improve the executive incentive mechanism, reasonable control of staff turnover rate.The last part of the thesis is the conclusion of the research and the deficiency of the research.The innovation of this paper lies in the fact that the author is responsible for the financial management of multinational corporations for many years and has many years of experience in the actual budget management of enterprises. Through the research on the comprehensive budget management of Adil Company, the author puts forward some constructive suggestions.Hope to be able to peer enterprises in the overall budget management to play a reference role.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F416.4

【参考文献】