H企业全面预算管理研究

发布时间：2018-05-20 12:57

本文选题：预算 + 全面预算管理　；参考：《北京交通大学》2014年硕士论文

【摘要】：实施全面预算管理,能够让企业及时发现和解决生产经营过程中存在的问题,提高企业的内部控制和内部管理水平,增强企业的竞争实力,顺利实现企业的战略和经营目标。H企业的发展非常迅速,企业规模扩张迅速,对管理的需求日益凸显,全面预算管理作为一种全面、系统的企业管理体系,完全满足H企业的管理需要。H企业实施全面预算管理后,内部管理水平、经济效益等各方面均得到了很大提高,但由于企业从上到下尚缺乏全面预算管理的经验,不免在实际应用中出现了一些偏差,其科学性与合理性还有待改进。本论文主要研究和探讨H企业全面预算在编制、执行和考评过程中存在的问题,并提出相应的完善措施,以提高H企业的内部控制和管理水平,促进其战略目标和经营目标的顺利实现。本论文对H企业全面预算的研究,以全面预算管理理论作为指导,并结合H企业全面预算管理的实际实施情况。首先,论文介绍了中国民营企业的管理现状及实施全面预算管理的必要性；其次,论文对全面预算管理的理论及发展历程进行了阐述,为接下来的案例研究提供了理论依据；再次,系统陈述了H企业的全面预算体系及分析了其实施全面预算管理取得的成效及存在的问题；最后,对H企业实施全面预算管理所存在的问题提出了相应的改进建议,并引入平衡计分卡(Balanced Scorecard)的业绩考核体系,以期H企业能够通过实施全面预算管理,进一步提高经济效益和经营管理水平,实现企业的战略目标,促进H企业的持续健康发展。
[Abstract]:The implementation of comprehensive budget management can enable enterprises to timely discover and solve problems existing in the process of production and operation, improve the level of internal control and internal management of enterprises, and enhance the competitive strength of enterprises. The development of H enterprise is very rapid, the scale of enterprise expands rapidly, the demand for management becomes more and more prominent, the comprehensive budget management is a kind of comprehensive and systematic enterprise management system. After the implementation of comprehensive budget management in H enterprise, the level of internal management, economic benefits and other aspects have been greatly improved. However, due to the lack of experience in overall budget management from top to bottom, There are some deviations in practical application, which need to be improved. This paper mainly studies and discusses the problems existing in the process of compiling, implementing and evaluating the total budget of H enterprise, and puts forward the corresponding consummation measures to improve the internal control and management level of H enterprise. To promote the smooth realization of its strategic objectives and business objectives. In this paper, the overall budget of H enterprise is studied, guided by the theory of total budget management, and combined with the actual implementation of H enterprise overall budget management. Firstly, the paper introduces the current situation of Chinese private enterprises' management and the necessity of carrying out comprehensive budget management. Secondly, the paper expounds the theory and development course of total budget management, which provides the theoretical basis for the following case study. Thirdly, the paper systematically states the overall budget system of H enterprise and analyzes the effect and problems of the implementation of comprehensive budget management. Finally, the paper puts forward the corresponding improvement suggestions to the problems existing in the implementation of comprehensive budget management in H enterprise. The achievement appraisal system of balanced Scorecard (balanced Scorecard) is introduced in order to improve the economic benefit and management level, realize the strategic goal and promote the sustainable and healthy development of H enterprise through the implementation of overall budget management.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

【参考文献】