株机公司战略预算管理体系优化设计

发布时间：2018-07-22 16:33

【摘要】：摘要：战略预算管理是一种十分重要的企业内部控制管理工具和企业资源配置方式,对于提高企业管理控制水平,实现企业战略目标具有重要的意义。株机公司自实施从粗放式到精细化的战略预算管理以来,在优化资源配置、提高公司经营效益、增强公司的市场竞争能力、在规范公司基础管理工作、完善内部控制机制等方面取得了一定的成效,但是随着公司规模的扩大、国内国外市场的拓展、管理要求的日益提高,公司预算管理存在的不足也日益显现,尤其是现有预算管理体系很难帮助企业有效实现战略目标,因此,优化现有预算管理体系是株机公司战略发展的现实需求。本文运用文献研究法、规范研究法、访谈法和个案研究法等对株机公司战略预算管理方案优化设计进行应用研究。首先,通过大量的文献检索,总结、归纳出战略预算管理基础理论内容,并以此理论为指导,结合实际,全面分析株机公司预算管理现状及实施战略预算管理的必要性。在此基础上,有针对性地提出了完善预算管理组织架构、优化预算管理流程、优化预算编制的设计方案。最后,从组织架构、企业文化、信息化管理、战略预算管理人才等几个方面探讨株机公司实施战略预算管理方案的保障措施。本文为株机公司推进战略预算管理提供了理论指导和决策依据,也为其他制造业企业实施战略预算管理提供决策参考。
[Abstract]:Absrtact: strategic budget management is a very important tool of enterprise internal control management and enterprise resource allocation. It is of great significance to improve the level of enterprise management control and achieve the strategic objectives of enterprises. Since the implementation of the strategic budget management from extensive to refined, Zhuji Company has been optimizing the allocation of resources, improving the company's operating efficiency, enhancing the company's market competitiveness, and standardizing the basic management of the company. Some achievements have been made in perfecting the internal control mechanism. However, with the expansion of the company's scale, the expansion of the domestic and foreign markets, and the increasing requirements of management, the deficiencies of the company's budget management have become increasingly apparent. Especially the existing budget management system is very difficult to help enterprises to achieve their strategic objectives effectively. Therefore, optimizing the existing budget management system is the practical need of the strategic development of Zhuji Company. This paper applies literature research, normative research, interview and case study to the optimal design of strategic budget management scheme of Zhuji Company. First of all, through a large number of literature searches, summed up the basic theory of strategic budget management, and guided by the theory, combined with the actual analysis of the status quo of budget management and the necessity of implementing strategic budget management. On this basis, the paper puts forward the design scheme of perfecting the organization structure of budget management, optimizing the budget management flow and optimizing the budget making. Finally, from the aspects of organizational structure, enterprise culture, information management, strategic budget management personnel and other aspects, this paper discusses the guarantee measures of implementing the strategic budget management scheme in Zhuji Company. This paper provides theoretical guidance and decision basis for Zhuji Company to promote strategic budget management, and also provides decision reference for other manufacturing enterprises to implement strategic budget management.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.472;F406.7

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