超越预算在C化工集团的应用

发布时间：2018-07-16 20:29

【摘要】：随着市场经济的不断发展，经营环境的迅速变化和行业竞争的日益激烈，C化工集团传统预算管理的弊端有所显现。而超越预算作为一种全新的预算改革思路，在国外的应用取得了较大的成功。超越预算将预算管理、平衡记分卡、相对标杆法的优势有效整合，超越了用预算指标作为经营管理和业绩评价的管理机制，通过滚动的预算编制制定企业的经营计划和目标；而对于经营业绩的考核和评价，则借助于平衡计分卡和相对业绩指标的考核体系，这样使预算系统对变化的市场更具有适应性和灵活性，使企业经营管理者跳出了“年度绩效评价的陷阱”。随着超越预算理论的不断完善，其先进的管理思想成为C集团一种可以借鉴的方法。但由于传统预算仍然对C集团资源的配置起到一定的积极作用，因此不能完全放弃传统预算，而应学习欧美国家一些成功企业的做法，在现有预算体系上借鉴超越预算的管理思路进行优化，解决现有预算体系存在的问题。本论文以集团预算理论、超越预算理论为基础。首先对C集团预算管理现状进行了深入的调查，通过对该集团预算制度的了解和预算管理调查问卷的反馈结果，分析出C集团预算管理所存在的问题及问题背后的原因。其次，在对预算管理现状分析的基础上，结合超越预算理论以及C集团的实际情况，，对其预算体系进行了优化设计。主要集中在滚动预算的编制、实时的绩效监控和以平衡计分卡和标杆法为基础的业绩评价等方面。这样不但弥补了目前预算管理的缺陷，使之能更好地满足实际经营情况和市场环境变化的需要，还保障了集团既定战略目标的实施。论文最后提出了超越预算应用的保障措施和本文的结论。
[Abstract]:With the development of the market economy, the malpractice of the traditional budget management of C Chemical Group appears with the rapid change of the operating environment and the increasingly fierce competition in the industry. As a new idea of budget reform, the application of transcending budget has achieved great success in foreign countries. Beyond the budget, the budget management, balanced scorecard, relative benchmarking advantages of effective integration, beyond the use of budget indicators as management and performance evaluation management mechanism, through rolling budgeting to formulate business plans and objectives; For the assessment and evaluation of business performance, the balanced scorecard and the evaluation system of relative performance indicators are used to make the budget system more adaptable and flexible to the changing market. So that the enterprise managers out of the "annual performance evaluation of the trap." With the development of budget theory, its advanced management thought has become a method that can be used for reference by C Group. However, since the traditional budget still plays a positive role in the allocation of C group resources, we should not give up the traditional budget completely, but should follow the practice of some successful enterprises in Europe and the United States. In order to solve the problems existing in the existing budget system, we can optimize the management thinking beyond the budget by drawing lessons from the existing budget system. This thesis is based on Group Budget Theory and beyond Budget Theory. Firstly, the current situation of C group budget management is investigated deeply. Through the understanding of the group budget system and the feedback result of the budget management questionnaire, the problems existing in C group budget management and the reasons behind the problems are analyzed. Secondly, on the basis of analyzing the present situation of budget management, combining with the theory of exceeding budget and the actual situation of C Group, the paper optimizes the budget system. It mainly focuses on the preparation of rolling budget, real-time performance monitoring and performance evaluation based on balanced scorecard and benchmarking. This not only makes up for the defects of current budget management, but also ensures the implementation of the established strategic objectives of the Group, so that it can better meet the needs of the actual operation situation and the changing market environment. Finally, the paper puts forward the safeguard measures and the conclusion of this paper.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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