津台酒业全面预算管理方案的优化

发布时间：2018-04-11 17:50

本文选题：预算管理 + 经营模式　；参考：《郑州大学》2013年硕士论文

【摘要】：津台酒业是河南省知名白酒生产企业,最近十多年发展迅猛,经营业绩优良,但管理水平有待进一步提升,企业在2012年度开始实行预算管理,由于对预算管理中可能遇到的问题估计不足,在预算管理基础条件建立、预算责任主体划分、网络体系建设、预算编制流程设计、预算控制制度设计、预算评价体系设计等方面出现了许多缺陷,削弱了预算在管理中的作用,因此2013年初津台酒业在2012预算的基础上,开始对全面预算方案进行整体优化。在基础条件上：专门设立了预算的组织机构、明确了预算优化方案的编制时间及程序、选择了以销售预算为重点的全面预算编制方法、确定了全面预算管理优化方案的框架内容等。在优化方案中：从管理者对市场变化、客户需求、产业结构等角度优化了销售预算编制；按照“以销定产”的预算编制要求,同时满足销售预期的预算产量,并考虑企业期初、期末的存货水平优化了生产及存货预算编制；本着严控成本的原则优化了成本及费用预算编制；以降低资金成本为标准优化了资本预算预算编制；在提高现金使用率前提下优化了现金流量表编制；通过对各方利益的均衡优化了财务报表编制。由于全面预算管理方案成败的关键取决于方案的执行情况,所以津台酒业在执行新的预算方案时应该：切实落实全面预算管理指标的逐级分解、不断加强全面预算管理的控制手段和方法、密切关注全面预算管理的信息反馈、全程跟进全面预算管理的评价与改进,以达到全面预算管理更好地为企业经营服务的目标。据管理层预测,2014年全面预算管理优化方案和信息化管理系统的统一实施后,津台酒业将基本实现管理的现代化、精细化、制度化和规范化,将会助推经济效益的进一步提升。同时,津台酒业预算管理的全面优化方案也能为民营企业健康发展,走向精细化和规范化管理提供一定的参考经验,具有较强的实用价值。
[Abstract]:Jintai Liquor is a well-known liquor production enterprise in Henan Province. In the last ten years, it has developed rapidly and achieved good performance. However, the management level needs to be further improved. The enterprise began to implement budget management in 2012.Due to the insufficient estimation of the problems that may be encountered in budget management, the establishment of the basic conditions of budget management, the division of the main body of budget responsibility, the construction of network system, the design of budget preparation process, the design of budget control system,There are many defects in the design of budget evaluation system, which weakens the role of budget in management. Therefore, in early 2013, Jintai Liquor started to optimize the overall budget scheme on the basis of 2012 budget.On the basis of the basic conditions: a special budget organization has been set up, the time and procedure for the preparation of the budget optimization program has been clarified, and a comprehensive budgeting method with emphasis on the sales budget has been chosen.The framework content of the overall budget management optimization scheme is determined.In the optimization scheme, the sales budget is optimized from the perspective of managers' market changes, customer demand, industrial structure, and so on; according to the budget requirements of "producing by sales", and at the same time meeting the expected budget output of sales, and taking into account the beginning of the enterprise period,The inventory level at the end of the period optimizes the production and inventory budgeting, optimizes the cost and expense budgeting according to the principle of strict cost control, optimizes the capital budget preparation by reducing the capital cost.The cash flow statement is optimized on the premise of improving the cash utilization rate, and the financial statement is optimized by balancing the interests of all parties.As the key to the success or failure of the overall budget management programme depends on the implementation of the programme, the Tianjin and Taiwan liquor industry should, in implementing the new budget plan, effectively implement the gradual breakdown of the overall budget management targets.Strengthen the control means and methods of overall budget management, pay close attention to the information feedback of overall budget management, follow up the evaluation and improvement of overall budget management throughout the whole process, in order to achieve the goal of overall budget management serving enterprises better.According to the forecast of the management, after the unified implementation of the overall budget management optimization scheme and the information management system in 2014, the Jintai wine industry will basically realize the modernization, refinement, institutionalization and standardization of the management, which will promote the further improvement of economic benefits.At the same time, the overall optimization scheme of Jintai wine industry budget management can also provide some reference experience for the healthy development of private enterprises and the development of fine and standardized management, which has a strong practical value.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.82

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