基于价值链的GD公司预算管理研究

发布时间：2018-05-13 02:14

本文选题：预算管理 + 价值链　；参考：《重庆理工大学》2014年硕士论文

【摘要】：随着工业经济向知识经济转型，企业经营环境发生重大变化：不确定因素增多，风险控制难度加大。传统预算弊端逐渐显现，坚守或放弃预算之争甚嚣尘上。在各种新管理思想指导下，，学者开始研究预算和新管理工具的结合，比如交互预算、作业成本预算、平衡计分卡预算模式等，以期克服预算预测可靠性低、预算执行力低等问题。基于价值链的预算管理作为新型预算的一种，由于具有广阔的视野、全面细致地分析路径而倍受推崇。它与生俱来的系统观、权变观，使企业重视价值活动之间的联系，协调企业业务活动，提高预算管理的环境适应性。随着国家电力体制改革逐步推进，电网企业外部经营环境发生了巨大变化，厂网分开,竞价上网，大用户直购电，电价形成机制逐步透明。国家电网以“三集五大”为重点推进电网和公司发展方式转变，建立适应现代公司发展要求的管理体系。一方面，预算管理是整合企业实物流、资金流、信息流绝佳的经营机制；另一方面，“三集五大”正是电网企业价值链的描述。在此背景下，本文以电网企业GD公司为案例，研究基于价值链的预算管理。文章首先介绍了GD公司预算管理研究的背景和意义，评述国内外预算管理研究现状；然后阐述基于价值链的预算管理的理论基础。接着，对GD公司预算管理现状进行分析，总结其预算管理的特色，指出其不足。针对GD公司预算管理的不足与企业环境的要求提出基于价值链的预算管理，在分析GD公司价值链的基础上，从价值链视角改进预算管理，并提出保障措施。最后，总结全文，指出研究的局限性。文章的研究成果是形成了基于价值链预算管理的思路。首先识别企业价值活动、分析公司价值链，然后在公司原预算体系的基础上添加价值活动的维度。接着，涉及企业内部价值链的预算在系统观思想的指导下编制，涉及行业价值链的预算在权变观思想指导下编制。建立浮动预算控制标准，增强价值链预算管理对环境的适应性。最后，预算考评增加非财务指标，用责任控制保障价值链预算管理的实施。文章的创新之处在于价值链理论思想在预算管理环节的具体运用。在企业内部价值链上，预算根据企业各价值活动的联系编制，协调企业价值活动。在企业行业价值链上，以销售预算为突破口，量化来自外部环境的约束。
[Abstract]:With the transformation of the industrial economy to the knowledge economy, the enterprise management environment has changed greatly: the uncertainty is increasing, the difficulty of the risk control is increased. The disadvantages of the traditional budget are gradually appearing, and the contention of keeping or abandoning the budget is on the ground. Under the guidance of various new management ideas, the scholars begin to study the combination of the budget and the new management tools, such as interaction preview. Calculation, operating cost budget, balanced scorecard budget model, and so on, in order to overcome the low reliability of budget prediction and low budget execution. Based on the value chain budget management as a new type of budget, because of its wide field of vision, comprehensive and meticulous analysis of the path and highly respected. Its inherent system concept, contingency concept, make enterprise heavy. Value the relationship between value activities, coordinate business activities and improve the environmental adaptability of budget management.
With the gradual advancement of the state power system reform, great changes have taken place in the external operating environment of the power grid enterprises, which are separated from the network, bidding for the Internet, the large users purchase electricity directly, and the formation mechanism of the electricity price is gradually transparent. The national grid is taking "three sets and five big" as the key to promote the transformation of the power grid and the company development, and establish the management to meet the requirements of the modern company development. System.
On the one hand, budget management is an excellent management mechanism that integrates enterprise real logistics, capital flow and information flow. On the other hand, "three sets and five big" is the description of the value chain of power grid enterprises. Under this background, this paper studies the budget management based on the value chain based on the case of GD company of power grid enterprise. The article first introduces the research of GD company's budget management. The background and significance of the study of budget management at home and abroad are reviewed, and then the theoretical basis of budget management based on value chain is expounded. Then, the status of budget management in GD company is analyzed, the characteristics of its budget management are summarized, and its shortcomings are pointed out. The value chain based on the inadequacy of GD budget management and the requirements of the enterprise environment are put forward. Budget management, on the basis of the analysis of the value chain of GD company, improves the budget management from the perspective of value chain and puts forward the safeguard measures. Finally, the paper summarizes the full text and points out the limitations of the research.
The results of the research are based on the value chain budget management. First, identify the enterprise value activities, analyze the value chain of the company, and then add value activities on the basis of the original budget system of the company. Then, the budget involving the internal value chain of the enterprise is compiled under the guidance of the system concept, involving the industry value chain. The budget is compiled under the guidance of the idea of contingency concept. The control standard of the floating budget is set up to enhance the adaptability of the value chain budget management to the environment. Finally, the budget evaluation increases the non-financial indicators and ensures the implementation of the value chain budget management with the responsibility control.
The innovation of the article lies in the specific application of the value chain theory in the budget management link. In the internal value chain of the enterprise, the budget is compiled according to the links of the value activities of the enterprise, and the enterprise value activities are coordinated. In the value chain of the enterprise industry, the sales budget is the breach and the constraints from the external environment are quantified.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

【参考文献】