M公司全面预算管理研究

发布时间：2018-05-09 22:28

本文选题：全面顸算管理 + 乳制品企业　；参考：《新疆财经大学》2015年硕士论文

【摘要】：全ffi预筲管理作为一种厂泛被现代企业采纳的管理方法,这种有效的管理办法被世界众多企业进行了不断的改良并得以应用。西方管理会计理论在20世纪90年代逐渐传入中国,由此全E预算管理在我国各企业管理中得以实施。自我国对外开始实行经济开故政策以来,不仅经济得到了迅锰、快速的发展,同时市场环境也随之产生了翻天覆地的改变,企业意识到想要在激烈的竞争中始终占据有利地位,必须要适应及应用全E预算管理。我国政府则希望通过制度规范全面预算管理在企业中的使用,增强企业整体竞争力,这些年来不断颁布了关于全面预算管理规范与约束的制度、政策,用于确保企业全ffi预S管理落到实处并做到全方位实施。大多数西方国家:在企业中广泛的使用全面预筲管理理论,许多西方工业公司也因为在公司中使用全#174;预筲管理,使企业在市场上有了快速稳步的发展,因此中国企业逐渐开始向西方国家进行不断的学习,逐步使预筲管理这种管理方式在中国的市场得以广泛应用其中中国的乳制品企业也受西方企业影晌,中国的乳制品企业看到了西方国家通过使用全面预筲管理取得的不小的成果,因此预筲管理开始渐渐被乳制品行业的公司引用应用。至此,乳制品行业开始利用全面预筲管理来指导企业的发展方向与发展战略,通过不断的实践证明,全ffi预S管理为我国企业贡献了至关重要的作用。我国企业从西方先进的全ffi预筲管理理论中不断吸取精华并进行改进,使其适合自己的企业并得以应用,以期达到增加经济效益、降fi成本的目的。本文主要以M公司全ffi预算管理作为全文脉络,对国内、国外关于全面预算的理论与观点进行背景研究与脉络梳理,然后依据全E预S的相关理论对M公司经营现状进行分祈与研究,指出M公司在全ffi预S实施过程中的问题所在,以此提出针对M公司的改进措施,从而改善M公司的全面预S管理体系,并对其他公司实施全面预筲管理体系起到很好的促进作用。
[Abstract]:As a kind of management method adopted by modern enterprises all ffi pre-Shadow management has been continuously improved and applied by many enterprises all over the world. Western management accounting theory was gradually introduced into China in the 1990s, and the whole E budget management was implemented in the management of Chinese enterprises. Since our country began to implement the economic opening policy, not only has the economy been rapidly developed, but also the market environment has changed dramatically. Enterprises have realized that they want to always occupy a favorable position in the fierce competition. Must adapt and apply full E budget management. Our government hopes to standardize the use of comprehensive budget management in enterprises through the system to enhance the overall competitiveness of enterprises. In recent years, the government has continuously promulgated a system and policy on the norms and constraints of overall budget management. Used to ensure full ffi pre-S management and achieve full implementation. Most Western countries: the theory of comprehensive preload management is widely used in enterprises, and many western industrial companies have made rapid and steady development in the market because of the use of #174in their companies. As a result, Chinese enterprises gradually began to learn from Western countries, and gradually made the management method of pre-Shadow Management widely used in the Chinese market. Chinese dairy enterprises were also influenced by Western enterprises. Chinese dairy companies have seen a lot of success in Western countries through the use of comprehensive pre-Shadow management, so pre-Shadow Management is beginning to be used by dairy industry companies. So far, dairy industry began to use comprehensive pre-Shadow management to guide the development direction and development strategy of enterprises, through continuous practice, the full ffi pre-S management has contributed a vital role to Chinese enterprises. Chinese enterprises constantly absorb the essence and improve it from the western advanced full ffi pre-Shadow management theory so that it can be applied to their own enterprises in order to increase economic benefits and reduce the cost of fi. This paper mainly takes M Company's full ffi budget management as the full text context, carries on the background research and the choroid to the domestic and the foreign regarding the comprehensive budget theory and the viewpoint. Then, according to the related theory of full E preS, the paper analyzes the present situation of M Company, points out the problems of M Company in the implementation of full ffi PreS, and puts forward the improvement measures for M Company. Therefore, it can improve M Company's comprehensive pre-S management system and promote other companies to implement comprehensive pre-Shadow management system.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.82

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