ZLY公司全面预算管理改进研究

发布时间：2018-10-15 13:13

【摘要】：全面预算管理理论经百余年的研究形成,在该理论指导下的管理方法经实践验证是现代企业管理非常重要并行之有效的手段。当前,国际经济形势异常复杂,市场竞争也日趋激烈,国内的经济形势虽然相对稳定,但潜在的危机大量存在。ZLY公司作为GJSY公司所属的分公司是我国石油行业从事国际国内贸易的领军企业。虽然在国内市场以其巨大的占有率而形成了垄断地位,但竞争优势不可能长存,参与国际市场的竞争则要更具实力,因此,公司领导越来越重视全面预算管理方法的应用。但用新的管理方法取代传统管理方式,必然会出现各种各样的问题,联系企业实际分析问题产生的原因并认真加以解决,用全面预算管理引导企业快速健康发展是本文要研究的课题。论文共包括五个部分。第一部分、由论文的研究背景引出研究的目的意义和方法以及研究思路和研究路线。第二部分、介绍全面预算管理理论和应用现状,结合国内企业和中国经济特点,从全面预算管理的意义、应用模式、应用系统等方面进行研究和阐述国有企业存在的共性问题。第三部分、ZLY公司全面预算管理现状分析,简单介绍ZLY公司概况并具体分析公司存在的预算管理问题。第四部分、根据ZLY公司预算改进目标、指导思想和原则,针对ZLY公司全面预算管理问题提出改进方案和策略。第五部分、ZLY公司全面预算管理改进方案实施保障措施。期待ZLY公司真正重视并科学开展全面预算管理理论的实际应用,并取得理想的效果。本文以全面预算管理理论为论据,以文献资料和权威论述为论据提供支撑；以全面预算管理在现代企业管理中的积极意义和重要作用为论点,并以ZLY公司为研究对象；围绕全面预算管理应用现状进行分析、分析问题并解决问题的对策和建议展开论述。
[Abstract]:The theory of comprehensive budget management has been studied for more than 100 years, and the management method under the guidance of this theory has been proved to be a very important and effective means in modern enterprise management. At present, the international economic situation is extremely complex and the market competition is becoming increasingly fierce. Although the domestic economic situation is relatively stable, As a subsidiary of GJSY Company, ZLY Company is the leading company in the international and domestic trade of China's petroleum industry. Although the monopoly position has been formed in the domestic market with its huge share, the competitive advantage cannot last forever, and the competition in the international market should be more powerful. Therefore, the company leaders pay more and more attention to the application of the comprehensive budget management method. However, replacing the traditional management with new management methods will inevitably lead to a variety of problems, linked to the actual analysis of the causes of the problems and serious solutions, It is the subject to be studied in this paper to guide enterprises to develop quickly and healthily by means of comprehensive budget management. The thesis consists of five parts. In the first part, the purpose, significance and method of the research are introduced from the background of the thesis. In the second part, the author introduces the theory and application of comprehensive budget management, combines the characteristics of domestic enterprises and Chinese economy, studies and expounds the common problems existing in state-owned enterprises from the aspects of the significance, application mode and application system of comprehensive budget management. In the third part, the present situation of ZLY company's overall budget management is analyzed, and the general situation of ZLY company is briefly introduced and the problems existing in the company's budget management are analyzed concretely. The fourth part, according to the ZLY company budget improvement goal, the guiding ideology and the principle, proposes the improvement plan and the strategy to the ZLY company overall budget management question. The fifth part, ZLY company overall budget management improvement program implementation safeguard measure. It is expected that ZLY Company will attach great importance to and scientifically develop the practical application of the theory of total budget management, and achieve the desired results. This paper takes the theory of comprehensive budget management as the argument, the literature and authority argument as the support, the positive significance and the important role of the comprehensive budget management in the modern enterprise management as the argument, and takes the ZLY company as the research object. The present situation of the application of total budget management is analyzed, and the countermeasures and suggestions to solve the problems are discussed.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F752

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