H公司全面预算管理分析与对策研究
发布时间：2018-11-25 10:37
【摘要】：在竞争日益加剧的市场经济环境下，要求打破行业垄断的呼声日益高涨，石油化工行业也逐渐由国企一枝独秀逐渐发展为外资、社会和民营资本参股的形式。多种经济主体群雄逐鹿的局面，不仅导致石化企业的利润空间日益减少，而且生产运营成本费用开支范围也逐渐增大，如何在更加市场化的严酷竞争环境下占据一席之地，保持企业在行业内的有利地位是石化企业必须思考的问题。 H公司是黑龙江省某石油化工类上市公司，企业运营管理已从最初的财务预算管理发展到目前的全面预算管理。作为企业提升经营管理水平的重要手段，采用全面预算管理后，H公司更加明确了经营目标，提高了资源配置的合理性，让企业有限资金发挥更大的效用，并对企业进行有效的考核评价提供了依据。同时全面预算管理一定程度上调动了企业员工的工作积极性、主动性，各级管理者养成预见性工作的意识和能力，切实降低企业的运营成本费用支出，使企业生产运营更加规范，提高了公司应对市场变化的抗风险能力。本文针对H公司预算管理从实施的体系设计阶段、实施准备阶段、系统建设运行管理阶段、系统评价阶段，，对其全面预算管理体系架构、管理理念和执行效果三个方面进行了全面系统分析，并将存在的主要问题归结为对全面预算管理的认识层面和企业全面预算管理操作层面两大方面。本着做为中国石油天然气集团公司控股上市公司，寻求切实可行、适应企业特点及经营发展需要的预算管理办法，在控制成本、费用、合理预计收入、分析企业经营面临的风险等方面针对现阶段该企业全面预算管理，给出树立全面预算管理大局观和对全面预算管理进行流程优化两大体系对策。
[Abstract]:In the increasingly competitive market economy environment, the demand to break the monopoly of the industry is rising day by day, and the petrochemical industry has gradually developed from state-owned enterprises to foreign capital, social and private capital to participate in the form. The situation of various economic entities fighting for each other not only leads to the reduction of profit space of petrochemical enterprises, but also increases the scope of production and operation costs and expenses, so how to occupy a place in the harsh competition environment of more marketization. Keeping the favorable position of enterprises in the industry is a problem that petrochemical enterprises must think about. H Company is a listed petrochemical company in Heilongjiang Province. The operation management of the company has developed from the initial financial budget management to the present comprehensive budget management. As an important means for enterprises to improve the level of operation and management, after adopting comprehensive budget management, H Company has more clearly defined the business objectives, improved the rationality of resource allocation, and allowed the limited funds of enterprises to play a greater role. It also provides the basis for the effective evaluation of the enterprise. At the same time, the overall budget management to a certain extent mobilized the enthusiasm and initiative of the employees of the enterprise, and the managers at all levels developed the consciousness and ability of anticipating work, so as to effectively reduce the expenses of the operating costs of the enterprises. To make the production and operation of enterprises more standardized, improve the company's ability to cope with market changes against risk. This article aims at H company budget management from the implementation system design stage, the implementation preparation stage, the system construction operation management stage, the system appraisal stage, the overall budget management system structure, This paper makes a comprehensive and systematic analysis on three aspects of management idea and implementation effect, and puts the main problems into two aspects: the understanding level of total budget management and the operational level of enterprise comprehensive budget management. In line with the method of budget management, which is the holding and listing company of the China National Petroleum Group Company, which is feasible and suitable for the characteristics of the enterprise and the needs of its operation and development, it is necessary to control the costs, expenses, and reasonably estimate the income, Based on the analysis of the risks faced by the enterprise at present, this paper puts forward two system countermeasures: setting up the overall budget management overall vision and optimizing the overall budget management process.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.722;F406.7
本文编号：2355795
[Abstract]:In the increasingly competitive market economy environment, the demand to break the monopoly of the industry is rising day by day, and the petrochemical industry has gradually developed from state-owned enterprises to foreign capital, social and private capital to participate in the form. The situation of various economic entities fighting for each other not only leads to the reduction of profit space of petrochemical enterprises, but also increases the scope of production and operation costs and expenses, so how to occupy a place in the harsh competition environment of more marketization. Keeping the favorable position of enterprises in the industry is a problem that petrochemical enterprises must think about. H Company is a listed petrochemical company in Heilongjiang Province. The operation management of the company has developed from the initial financial budget management to the present comprehensive budget management. As an important means for enterprises to improve the level of operation and management, after adopting comprehensive budget management, H Company has more clearly defined the business objectives, improved the rationality of resource allocation, and allowed the limited funds of enterprises to play a greater role. It also provides the basis for the effective evaluation of the enterprise. At the same time, the overall budget management to a certain extent mobilized the enthusiasm and initiative of the employees of the enterprise, and the managers at all levels developed the consciousness and ability of anticipating work, so as to effectively reduce the expenses of the operating costs of the enterprises. To make the production and operation of enterprises more standardized, improve the company's ability to cope with market changes against risk. This article aims at H company budget management from the implementation system design stage, the implementation preparation stage, the system construction operation management stage, the system appraisal stage, the overall budget management system structure, This paper makes a comprehensive and systematic analysis on three aspects of management idea and implementation effect, and puts the main problems into two aspects: the understanding level of total budget management and the operational level of enterprise comprehensive budget management. In line with the method of budget management, which is the holding and listing company of the China National Petroleum Group Company, which is feasible and suitable for the characteristics of the enterprise and the needs of its operation and development, it is necessary to control the costs, expenses, and reasonably estimate the income, Based on the analysis of the risks faced by the enterprise at present, this paper puts forward two system countermeasures: setting up the overall budget management overall vision and optimizing the overall budget management process.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.722;F406.7
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相关期刊论文 前3条
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本文编号：2355795
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