中燃油HD销售分公司预算管理研究

发布时间：2018-05-21 01:14

本文选题：预算管理 + 销售公司　；参考：《安徽大学》2015年硕士论文

【摘要】：预算管理是一种先进的管理工具,在提升企业管控水平,健全现代企业制度,增强核心竞争力等方面发挥着重要推动作用。但是预算管理在实际应用中不可避免地存在着问题,导致没有充分发挥预算管理在企业管理中的作用,因此预算管理在我国企业中的实践研究还有待深化。当前我国处于大有可为的重要战略机遇期,石油行业整体呈现出规模化、一体化、集约化、效益化的发展趋势。近年来,中石油、中石化、中海油三大石油公司在全国进行战略布局,一批专业小产品销售企业纷纷崛起打破了石油国企的垄断地位,国内行业竞争更加激烈。中燃油HD销售分公司负责中石油系统内燃料油和沥青等产品的在华东地区的统销工作,现行的预算管理存在不足,严重制约了中燃油HD销售分公司预算管理的效果。本文希望在理论上针对传统预算管理体系的不足,通过对中燃油HD销售分公司预算管理实施现状的分析,找出预算管理的问题,进一步提出优化建议以实现资源高效分配,帮助企业达到战略目标。本文梳理了预算管理相关理论,深入分析了预算管理在中燃油HD销售分公司实施的必要性。通过分析中燃油HD销售分公司预算管理现状,总结中燃油HD销售分公司现行预算管理的实施保障、取得的成效和存在的问题。从预算管理过程中出现的问题入手,贯彻战略管理等理念对预算管理各个方面进行优化。本文共分为五个部分,第一部分为引言,阐述了本文的研究背景与意义、主要的研究思路和研究方法,总结了国内外关于预算管理的研究成果。第二部分对预算管理的概念进行界定,通过对有关预算管理理论的阐述,为后文提供了理论依据。第三部分从中燃油HD销售分公司目前的预算管理现状入手,阐述并分析中燃油HD销售分公司预算管理的依据和管理流程。第四部分对现行的预算管理实施的保障、成效做出分析。第五部分针对中燃油HD销售分公司预算管理存在的问题提出改进建议。本文的创新及特色之处在于,一是在研究中燃油HD销售分公司预算管理时,根据销售公司预算管理的特点加入了战略管理等相关理论,理论研究比较多样。二是以中燃油HD销售分公司预算管理的实践为基础,围绕中燃油HD销售分公司自身特点,介绍其预算管理的实施背景、体系、成效及不足之处,通过理论研究与实践相结合的方式提出了一些针对油品销售企业的优化措施。
[Abstract]:Budget management is an advanced management tool, which plays an important role in improving the level of enterprise management and control, improving modern enterprise system and enhancing core competitiveness. However, there are inevitable problems in the practical application of budget management, which leads to the failure to give full play to the role of budget management in enterprise management, so the practical research on budget management in Chinese enterprises needs to be deepened. At present, our country is in the important strategic opportunity period, the petroleum industry as a whole presents the scale, the integration, the intensive, the benefit development tendency. In recent years, CNPC, Sinopec, CNOOC three major oil companies in the national strategic layout, a number of professional small product sales enterprises have broken the monopoly status of state-owned oil enterprises, the domestic industry competition is more fierce. China Oil HD sales Branch is responsible for the unified marketing of fuel oil and asphalt in CNPC system in East China. The current budget management is insufficient, which seriously restricts the effect of budget management in CNPC HD sales Branch. In this paper, aiming at the deficiency of traditional budget management system in theory, through the analysis of the present situation of budget management in China fuel HD sales Branch, the problems of budget management are found out, and further optimization suggestions are put forward to realize the efficient allocation of resources. Help enterprises achieve strategic goals. This paper combs the theory of budget management, and analyzes the necessity of budget management in HD sales branch. By analyzing the present situation of budget management of middle fuel HD sales branch, this paper summarizes the implementation of budget management of middle fuel HD sales branch, the results achieved and the existing problems. Starting with the problems in the process of budget management, this paper optimizes all aspects of budget management by carrying out the concept of strategic management. This paper is divided into five parts. The first part is the introduction. It expounds the research background and significance, the main research ideas and research methods, and summarizes the domestic and foreign research results on budget management. The second part defines the concept of budget management. In the third part, the basis and flow of budget management of fuel HD sales branch are expounded and analyzed. The fourth part of the implementation of the current budget management security, the effectiveness of the analysis. In the fifth part, some suggestions are put forward to improve the budget management of middle fuel HD sales branch. The innovation and characteristics of this paper are as follows: firstly, in the research of budget management of fuel HD sales branch, some related theories, such as strategic management, are added according to the characteristics of budget management of sales company, and the theoretical research is quite diverse. Secondly, based on the practice of budget management of medium fuel HD sales branch, the paper introduces the implementation background, system, effectiveness and deficiency of budget management around the characteristics of medium fuel HD sales branch. Through the combination of theoretical research and practice, this paper puts forward some optimization measures for oil sales enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7

【参考文献】