TT公司全面预算管理体系设计与实施

发布时间：2018-08-08 15:47

【摘要】：预算管理作为管理会计中的一种方法，其功能从最初的计划、协调生产发展到现在的兼具控制、激励、评价等功能的一种综合贯彻企业战略方针的经营机制，从而处于企业管理控制系统的核心位置。金融危机爆发以来，钢铁企业面临着高成本、低价格的艰难时期，尤其金融危机迟迟不肯消散的背景下，全面预算管理是钢铁企业实现降本增效，加强内部管控，帮助企业度过难关的重要方法。论文在参阅国内外研究文献的基础上，对全面预算管理的发展历程、理论基础、研究前沿有一个全面的认识。采用问卷调查的方式，深入了解TT公司的整体情况，找出TT公司推行全面预算管理的薄弱环节，结合相关理论与企业实际，提出改善对策。收集TT公司近年来的经营数据，为分析确定企业整体战略、年度经营计划、编制2012年度预算提供依据。论文在结构上分为五个章节，首先介绍了论文的选题背景及研究意义和论文的写作结构，，然后阐述了全面预算管理的涵义与职能、预算管理的内容，组织体系，预算编制与模式、预算执行与监控和预算考评、激励等基础理论。通过武汉钢铁与山东钢铁近年来在实施全面预算管理信息化建设方面的探索，分析了我国钢铁企业实施全面预算管理的现状。全面预算管理体系设计是全文的重点，针对TT公司预算管理的薄弱环节，提出改善其全面预算管理体系的构想，如通过构建全面预算管理组织体系，选择合理的预算管理模式，采用上下结合的预算管理流程，运用科学的预算编制方法，推行责任预算，有效监控预算执行过程、完善预算监控体系，强化预算考核评估机制。在此基础上编制TT公司2012年度预算。论文最后提出全面预算管理信息化平台是TT公司实施全面预算管理的保障。
[Abstract]:As a method of management accounting, the function of budget management has developed from the original plan and coordinated production to the present management mechanism with the functions of control, encouragement, evaluation, and so on, which comprehensively carry out the enterprise's strategic policy. Thus it is in the core position of the enterprise management and control system. Since the outbreak of the financial crisis, iron and steel enterprises have been faced with a difficult period of high costs and low prices, especially against the background of the financial crisis being delayed. Comprehensive budget management is to achieve cost reduction and increase efficiency and strengthen internal control in iron and steel enterprises. An important way to help an enterprise tide over a difficult time. On the basis of consulting domestic and foreign research literature, the thesis has a comprehensive understanding of the development course, theoretical basis and research frontier of total budget management. By means of questionnaire survey, this paper makes a thorough understanding of the overall situation of TT Company, finds out the weak links in the implementation of overall budget management in TT Company, and puts forward some countermeasures for improvement combined with the relevant theory and the practice of the enterprise. Collect the operating data of TT Company in recent years, and provide the basis for the analysis and determination of the overall strategy of the enterprise, the annual business plan and the preparation of the 2012 annual budget. The thesis is divided into five chapters in structure. Firstly, it introduces the background and significance of the thesis and the writing structure of the thesis, then expounds the meaning and function of the overall budget management, the content of the budget management, the organization system, and the following three parts: 1. Budget preparation and model, budget implementation and monitoring and budget evaluation, incentive and other basic theory. Through the exploration of Wuhan Iron and Steel and Shandong Iron and Steel in recent years in the implementation of comprehensive budget management information construction, this paper analyzes the present situation of the implementation of comprehensive budget management in Chinese iron and steel enterprises. The overall budget management system design is the focal point of this paper. Aiming at the weak link of TT company's budget management, this paper puts forward the idea of improving its overall budget management system, such as choosing a reasonable budget management mode by constructing the overall budget management organization system. By adopting the budget management process combined with the upper and lower levels, using the scientific budgeting method, implementing the responsible budget, effectively monitoring the budget execution process, perfecting the budget monitoring system, and strengthening the budget assessment and evaluation mechanism. On this basis, the preparation of TT 2012 annual budget. Finally, the paper puts forward that the information platform of comprehensive budget management is the guarantee for TT company to implement comprehensive budget management.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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