SQ公司全面预算管理模式研究

发布时间：2018-06-17 20:51

本文选题：全面预算管理 + 预算管理模式　；参考：《西安石油大学》2015年硕士论文

【摘要】：在市场经济快速发展的今天,全面预算管理作为一种现代化管理机制,已经在众多的大型集团公司得到了广泛的应用。SQ公司是以天然气长输管网建设运营为核心,集下游分销业务于一体的大型综合天然气供应商,2008年首次公开发行A股股票在深圳证券交易所正式挂牌上市,SQ公司企业管理也日渐规范,在区域内具有较强的竞争优势。但是随着天然气价格改革,市场环境日益复杂,传统天然气企业的利润逐渐减少。面对这种情况,SQ公司尝试运用先进管理理念,增强企业竞争能力。因此,SQ公司一直在探索符合自身发展的全面预算管理模式。本文首先阐述了全面预算管理的相关理论,包括全面预算管理概念,不同全面预算管理模式特点及其适用范围,以及全面预算管理模式的各个构成要素。接着,结合案例企业SQ公司全面预算管理实际情况,深入分析SQ公司全面预算管理模式现状。最后,针对SQ公司全面预算管理模式现状中存在的不足之处,提出SQ公司全面预算管理模式的改进思路以及具体措施。本文研究案例企业SQ公司全面预算管理模式,提出的预算管理模式的改进建议还需通过进一步地实践来完善。希望本文能够对构建适合SQ公司发展的全面预算管理模式提供一些思路和方法。
[Abstract]:With the rapid development of market economy, comprehensive budget management, as a modern management mechanism, has been widely used in many large group companies. SQ company is based on the construction and operation of long-distance natural gas pipeline network. The large integrated natural gas supplier which integrates the downstream distribution business has a strong competitive advantage in the region because of its initial public offering of A shares in 2008 and its formal listing on the Shenzhen Stock Exchange. However, with the reform of natural gas price, the market environment is becoming more and more complicated, and the profits of traditional natural gas enterprises are gradually decreasing. In the face of this situation, Q company tries to use advanced management concepts to enhance the competitiveness of enterprises. Therefore, Q company has been exploring a comprehensive budget management model in line with its own development. This paper first expounds the relevant theories of comprehensive budget management, including the concept of comprehensive budget management, the characteristics of different comprehensive budget management models and their applicable scope, as well as the various components of the overall budget management model. Then, combined with the actual situation of total budget management of sq Company, the paper deeply analyzes the current situation of overall budget management mode of sq Company. Finally, in view of the deficiency of the overall budget management mode of sq Company, the paper puts forward the improvement ideas and concrete measures of the overall budget management mode of sq Company. This paper studies the overall budget management model of sq Company, a case study, and puts forward some suggestions to improve the budget management model, which need to be improved through further practice. It is hoped that this paper can provide some ideas and methods for the construction of a comprehensive budget management model suitable for the development of sq Company.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22

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