施工企业全面预算管理有效执行研究

发布时间：2018-07-12 15:30

本文选题：全面预算管理 + 施工企业　；参考：《云南财经大学》2014年硕士论文

【摘要】：全面预算管理是一个在西方国家研究和应用上都很成熟的企业管理控制工具。如今，许多中国企业也在开展全面预算管理的实践，以此为手段提升经营管控能力，为实现企业经营管理目标提供合理保障。但是，对于大多数着力提高企业经营管理水平的中国企业来说，全面预算管理仍然是一个全新的领域，大部分企业在应用和理解上都存在一定的误区。本文选取施工企业作为研究对象有一定的理论意义与实际意义。可以说，施工企业在经营和管理上有其特殊性。矩阵式的组织结构、项目施工的经营方式、经营过程中内外部环境的不确定性等因素对施工企业实践全面预算管理有一定的影响。从查阅的文献看，对此类问题的研究很少，对特定主体的研究，比如制造业企业集团的研究较多。所以，本文的研究既能给全面预算管理的实践问题提供一个思路，，也能为施工企业实施全面预算管理给予一定的指导作用。因此，通过分析施工企业的经营管理特点，结合全面预算管理的理论对施工企业全面预算管理实践过程中存在的问题进行探讨，着重关注全面预算管理如何在施工企业得以有效执行，最终总结出一种适合施工企业全面预算管理实践的最佳路径和方法。
[Abstract]:Comprehensive budget management is a mature enterprise management control tool in western countries. Nowadays, many Chinese enterprises are also carrying out the practice of comprehensive budget management, which is used as a means to enhance the management and control ability and to provide reasonable guarantee for the realization of business management objectives. However, for the majority of Chinese enterprises that focus on improving the level of business management, the overall budget management is still a new field, and most enterprises have some misunderstandings in the application and understanding. This article selects the construction enterprise as the research object has the certain theory significance and the practical significance. It can be said that construction enterprises in management and management has its particularity. Some factors, such as matrix organization structure, project construction management mode, uncertainty of internal and external environment in the course of operation, have certain influence on the overall budget management of construction enterprises. According to the literature, there are few researches on this kind of problems, and many researches on specific subjects, such as manufacturing enterprise groups. Therefore, the research in this paper can not only provide a train of thought for the practice of comprehensive budget management, but also give a certain guidance for construction enterprises to implement comprehensive budget management. Therefore, by analyzing the management characteristics of construction enterprises and combining the theory of overall budget management, the problems existing in the practice of comprehensive budget management of construction enterprises are discussed. This paper focuses on how to carry out the overall budget management effectively in construction enterprises, and finally summarizes the best path and method suitable for the overall budget management practice of construction enterprises.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

【参考文献】