抚顺市建科院预算管理体系研究
发布时间：2018-10-11 07:49
【摘要】：财务预算管理作为企业预算管理的重要一个分支,同时作为企业管理的核心组成部分,在企业生产经营过程中起到了不可替代的重要龙头作用。企业如果要生存、求发展,就必须采取各种措施,改进成本管理,根据自身的实际情况,逐步建立并完善各项预算管理制度,不断地深化企业成本管理与控制。提高企业在市场上的竞争力,以低于竞争对手的成本进行生产经营,才能使自己在竞争中立于不败之地。 本文以抚顺市建科院为研究对象,在对全面预算管理理论进行系统研究的基础上,并结合抚顺市建科院的实际情况,分析目前公司存在哪些问题,针对解决这些问题着手,对该公司进行构建全面的财务预算管理体系。其中包括建立全面的预算管理规章制度,设计预算编制内容,建立考核体系,建立预算管理信息化平台,利用抚顺市建科院今年上半年的各项数据进行模拟编制财务预算,并将预算执行情况进行分析,并阐述全面预算管理体系的实施及预期效果。 通过对该公司的财务预算管理研究,总结一套切实可行的管理方法和体系。在抚顺市建科院的战略目标基础上进行全方位的财务预算管理,可使抚顺市建科院将眼前利益与长远发展有机结合起来,促进该公司的持续健康的发展。
[Abstract]:As an important branch of enterprise budget management, financial budget management, as the core part of enterprise management, plays an irreplaceable leading role in the process of enterprise production and operation. If an enterprise wants to survive and develop, it must take all kinds of measures to improve the cost management, establish and perfect the budget management system step by step according to its own actual situation, and deepen the cost management and control of the enterprise constantly. Only by improving the competitiveness of enterprises in the market and operating at lower cost than their competitors can they be in an invincible position in the competition. This paper takes Fushun Municipal Institute of Construction Science as the research object, on the basis of systematic research on the theory of comprehensive budget management, and combined with the actual situation of Fushun City Institute of Construction Science, analyzes the problems existing in the company at present, and proceeds to solve these problems. Build a comprehensive financial budget management system for the company. These include the establishment of comprehensive rules and regulations for budget management, the design of budget preparation contents, the establishment of an assessment system, the establishment of an information platform for budget management, and the use of various data from the Fushun Institute of Construction Sciences to simulate the compilation of the financial budget in the first half of this year. The budget implementation is analyzed, and the implementation and expected effect of the overall budget management system are expounded. This paper summarizes a set of feasible management methods and systems by studying the financial budget management of the company. On the basis of the strategic goal of Fushun Institute of Construction Science, the comprehensive financial budget management can make Fushun Institute of Construction Science combine the immediate interests with the long-term development and promote the sustainable and healthy development of the company.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
本文编号：2263415
[Abstract]:As an important branch of enterprise budget management, financial budget management, as the core part of enterprise management, plays an irreplaceable leading role in the process of enterprise production and operation. If an enterprise wants to survive and develop, it must take all kinds of measures to improve the cost management, establish and perfect the budget management system step by step according to its own actual situation, and deepen the cost management and control of the enterprise constantly. Only by improving the competitiveness of enterprises in the market and operating at lower cost than their competitors can they be in an invincible position in the competition. This paper takes Fushun Municipal Institute of Construction Science as the research object, on the basis of systematic research on the theory of comprehensive budget management, and combined with the actual situation of Fushun City Institute of Construction Science, analyzes the problems existing in the company at present, and proceeds to solve these problems. Build a comprehensive financial budget management system for the company. These include the establishment of comprehensive rules and regulations for budget management, the design of budget preparation contents, the establishment of an assessment system, the establishment of an information platform for budget management, and the use of various data from the Fushun Institute of Construction Sciences to simulate the compilation of the financial budget in the first half of this year. The budget implementation is analyzed, and the implementation and expected effect of the overall budget management system are expounded. This paper summarizes a set of feasible management methods and systems by studying the financial budget management of the company. On the basis of the strategic goal of Fushun Institute of Construction Science, the comprehensive financial budget management can make Fushun Institute of Construction Science combine the immediate interests with the long-term development and promote the sustainable and healthy development of the company.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
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