利用信息系统进行全面预算管理的研究

发布时间：2018-05-22 14:19

本文选题：全面预算管理 + 信息系统　；参考：《上海交通大学》2014年硕士论文

【摘要】：在当前市场竞争愈发激烈的环境下,一个企业若要有所发展甚至取得成功,其所具备的因素并不仅仅是单一的,需要在管理机制、企业制度、管理制度方面具有极高的专业性与先进性。全面预算管理经过国外及国内企业长期的实践,其积极的作用效果已经得到了体现,本文从企业管理的角度出发,针对企业全面预算管理进行研究,在实际经营中希望建立一整套有关全面预算管理的信息系统。本文的研究对于全面预算管理理论文献的丰富能够起到相应的作用。在最近的几年,虽然该话题比较热门,但是通过阅读相关的研究文章笔者发现,有关的论文主要集中在该机制的内容和功能等流于表面的问题上,对于该体制下的信息体系建立还处于空白状态,本文的目的就是要丰富这一理论空白区,丰富相应的理论与实践研究。其次,本文从客观上也能够推动全面预算管理在我国企业内的建立,特别是对于一些制造业企业。全面预算管理在我国取得的成绩令人瞩目,因此企业战略目标指向,构建符合的全面预算管理体系的理论,实践上先空不足,大多数企业只流于预算管理,可执行性不强。然后,本文的研究是A企业为例,设计报告全面预算管理系统,企业的预算组成报告。最后,本文分析了的企业的信息系统的问题,设计全面预算管理信息系统的预算,对企业ERP信息系统设定参考了。如果企业能够建立一个较为科学的全面预算管理信息体系,那么企业的内部交流更加通畅,协作能力将大大提高,各个部门之间将会围绕着企业中长期的战略目标而开展工作,最终达到企业资源的合理化应用,以促进企业发展。
[Abstract]:In the current increasingly competitive market environment, if an enterprise wants to develop or even succeed, its factors are not only single, but also need management mechanism, enterprise system, The management system is highly professional and advanced. Comprehensive budget management has been practiced for a long time in foreign and domestic enterprises, and its positive effect has been reflected. From the angle of enterprise management, this paper studies the comprehensive budget management of enterprises. In practice, we hope to set up a whole set of information system about total budget management. The research in this paper can play a corresponding role in the enrichment of the theoretical literature of total budget management. In recent years, although this topic has been quite popular, the author has found through reading the relevant research articles that the relevant papers mainly focus on the surface issues such as the content and function of the mechanism. The establishment of information system under this system is still in a blank state. The purpose of this paper is to enrich the theoretical blank area and the corresponding theoretical and practical research. Secondly, this paper can also objectively promote the establishment of comprehensive budget management in Chinese enterprises, especially for some manufacturing enterprises. The achievement of overall budget management in our country is remarkable, so the strategic goal of enterprises is directed to the theory of constructing the consistent comprehensive budget management system, and in practice, most enterprises are only in budget management, and the executability is not strong. Then, the research of this paper is A enterprise as an example, design a comprehensive budget management system, corporate budget composition report. Finally, this paper analyzes the problem of enterprise information system, designs the budget of total budget management information system, and sets the reference for enterprise ERP information system. If the enterprise can establish a more scientific comprehensive budget management information system, then the internal communication of the enterprise will be more smooth, the ability of cooperation will be greatly improved, and the various departments will work around the long-term strategic objectives of the enterprise. Finally, to achieve the rational application of enterprise resources, to promote the development of enterprises.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.7

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