中国石油江西销售公司全面预算管理研究

发布时间：2018-04-09 15:40

本文选题：全面预算管理　切入点：约当销量　出处：《吉林大学》2014年硕士论文

【摘要】：全面预算管理作为现代企业管理的手段，具有战略性、约束性、全面性等一系列其他管理手段无法替代的作用特征。建立与完善现代企业制度就必须建立科学化的预算管理体系。制定并有效实施全面预算管理己成为现代企业理财的一种国际惯例。在市场经济发达的西方国家，几乎所有的企业都在实行全面预算管理，很多跨国公司都以全面预算作为企业管理控制的工具和业绩评价的依据。目前，我国大多数企业已经认识到实施全面预算管理的重要性，但在实施过程中还存在着一些不足：企业的预算指标没有经过科学的市场预测，经不起市场的考验；企业的预算缺乏企业战略的明确指导，使预算管理难以取得预期的效果；企业在预算过程中忽略预算编制的方法论，，使预算编制缺乏可靠性；企业在执行预算管理中缺乏有效的考核与激励措施，等等。另一方面，伴随着新型的管理控制工具不断涌现，如作业管理、平衡记分卡、全面质量管理等等，全面预算管理在企业管理控制中的核心地位受到了挑战。在新的经济形式下面临的新问题之一就是如何进一步的发展和完善预算管理，使之更好地为企业管理服务，这是当前石油企业面临的急待解决的课题。本文正是在此背景下，对石油销售企业全面预算管理的相关问题进行了研究，通过对中国石油江西销售公司全面预算管理的调查，发现销售企业的预算管理与市场导向之间的关系，提出了市场导向下预算体系建设的重要性，并且结合实际情况完善对中国石油江西销售公司全面预算管理体系的建设及实施，深化“三级”预算管理体系，提出了在预算指标考核中引入约当销量、增量增费、增效增资的管理手段等的改进措施，并逐步完善中国石油江西销售公司的全面预算管理，更好地为企业管理服务，提高企业效益。本文通过对中国石油江西销售公司全面预算管理的研究和分析，不仅认识到全面预算管理在企业管理中的重要性，更重要的是结合全面预算管理的战略性、约束性和激励机制来如何克服全面预算管理实施过程中的不足，达到有效实施全面预算管理的目的，使全面预算管理成为实施公司战略与提高绩效的工具，从而保证企业战略的进一步落实，实现企业战略目标。
[Abstract]:As a means of modern enterprise management, comprehensive budget management has a series of functions which cannot be replaced by other management means, such as strategic, binding, comprehensive and so on.To establish and perfect modern enterprise system, we must establish scientific budget management system.The establishment and effective implementation of comprehensive budget management has become an international practice of modern enterprise finance.In the western countries with developed market economy, almost all enterprises are carrying out comprehensive budget management, and many multinational corporations take the comprehensive budget as the tool of enterprise management control and the basis of performance evaluation.At present, most enterprises in our country have realized the importance of implementing comprehensive budget management, but there are still some shortcomings in the process of implementation: the budget index of enterprises has not passed scientific market forecast and can not stand the test of market;The budget of the enterprise lacks the clear guidance of the enterprise strategy, which makes the budget management difficult to achieve the expected effect, the enterprise neglects the methodology of the budget preparation in the budget process, and makes the budget preparation lack of reliability.Enterprises in the implementation of budget management in the lack of effective assessment and incentives, and so on.On the other hand, with the continuous emergence of new management and control tools, such as job management, balanced scorecard, total quality management and so on, the core position of total budget management in enterprise management control has been challenged.One of the new problems in the new economic form is how to further develop and improve the budget management so as to better serve the enterprise management.Under this background, this paper studies the related problems of the overall budget management of oil sales enterprises, and through the investigation of the overall budget management of China Petroleum Jiangxi sales Company,This paper finds out the relationship between budget management and market orientation of sales enterprises, puts forward the importance of the construction of budget system under market guidance, and consummates the construction and implementation of the overall budget management system of China Petroleum Jiangxi sales Company combined with the actual situation.Deepening the "three-level" budget management system, putting forward the improvement measures of introducing about sales volume, incremental fee increase, efficiency increase and capital increase in the budget index assessment, and gradually perfecting the overall budget management of China Petroleum Jiangxi sales Company.Better service for enterprise management, improve enterprise efficiency.Based on the research and analysis of the overall budget management of China Petroleum Jiangxi sales Company, this paper not only recognizes the importance of the overall budget management in the enterprise management, but also combines the overall budget management with the strategy of the overall budget management.How to overcome the deficiencies in the implementation of comprehensive budget management and achieve the purpose of effective implementation of the overall budget management, so that comprehensive budget management becomes a tool to implement corporate strategy and improve performance.In order to ensure the further implementation of corporate strategy, achieve the strategic objectives of the enterprise.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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