基于战略导向的BDH股份有限公司预算管理研究

发布时间：2018-12-14 16:48

【摘要】：战略管理是公司管理者确定战略目标，在综合考虑公司内外部环境中相关因素的基础上制定促成战略实现的一系列行动计划过程。预算管理是公司实施管理和控制的重要手段，也是一种重要的管理流程，其实施可以明确并量化公司的经营目标、规范公司的管理控制、落实各责任中心的责任、明确各级责权、确定考核依据。不仅可以帮助企业实现战略目标，以提高经济效率也有利于资源在市场中的优化配置。中国现代公司制度的背景下，大力推广战略导向的预算管理以满足公司战略管理的需要。在传统的预算管理体系中，预算管理与公司发展战略脱节，过于重视财务目标而忽略了一些关键的非财务目标。因此，构建基于战略导向的预算管理体系就显得尤为重要。本文从基于战略导向的预算管理角度出发，首先阐述了课题的宏观与微观研究背景、研究目的和研究意义，结合国内外研究现状，提出本文的研究内容、框架和研究方法；然后，对BDH股份概况、组织结构及发展战略进行简单介绍，对BDH股份目前预算管理现状进行陈述，提出了BDH股份预算管理中存在的预算指标单一、预算编制缺乏弹性调整机制不完善和预算编制与执行各环节脱节等问题，并对存在问题的成因进行分析，为后续基于战略导向的BDH股份预算管理研究奠定基础；再次，综合考虑BDH股份的内外环境，对BDH股份战略导向的预算管理体系进行优化，，涵盖了建立战略导向的BDH股份预算预算管理体系、引入平衡计分卡确定BDH股份战略导向的预算管理目标、对BDH股份预算管理实施动态监控和基于战略导向多元化预算管理考评。最后，针对上述优化的战略导向预算管理体系，从构筑多维度预算保障制度、增强预算应对环境变化的能力并加强信息化建设等方面对预算管理体系的有效实施进行保障，希望能从多方面实现对BDH股份的预算管理体系的完善，同时有效促进BDH股份战略目标的实现。本文整合了战略管理、预算管理，提出以战略导向的预算管理理念，将战略引入预算管理，并结合BDH股份有限公司管理经营情况和预算管理现状，对其现有预算管理体系进行优化，并提出相应有效实施保障。
[Abstract]:Strategic management is the process of making a series of action plans to promote the strategic realization on the basis of considering the relevant factors in the internal and external environment of the company. Budget management is not only an important means for the company to implement management and control, but also an important management process. It can define and quantify the business objectives of the company, standardize the management and control of the company, and implement the responsibilities of each responsibility center. Clear responsibility at all levels, determine the basis for assessment. It can not only help enterprises achieve their strategic goals, but also improve economic efficiency and optimize the allocation of resources in the market. Under the background of China's modern company system, the strategic oriented budget management is popularized to meet the needs of the company's strategic management. In the traditional budget management system, the budget management is out of touch with the development strategy of the company, so it pays too much attention to the financial objectives and neglects some key non-financial objectives. Therefore, the construction of strategic-oriented budget management system is particularly important. From the point of view of budget management based on strategic orientation, this paper firstly expounds the macro and micro research background, the purpose and significance of the research, and puts forward the research content, framework and research methods of this paper in combination with the current research situation at home and abroad. Then, the general situation of BDH shares, organization structure and development strategy are briefly introduced, the present budget management status of BDH shares is stated, and the single budget index in BDH stock budget management is put forward. The lack of flexible adjustment mechanism of budget making and the disconnection between budget preparation and execution are discussed, and the causes of the problems are analyzed to lay the foundation for the further study of BDH stock budget management based on strategic orientation. Thirdly, considering the internal and external environment of BDH stock, the paper optimizes the budget management system of BDH share strategic guidance, which covers the establishment of strategic BDH share budget management system. The balanced scorecard is introduced to determine the budget management target of BDH's stock strategic orientation, and the dynamic monitoring of BDH stock budget management and the evaluation of diversified budget management based on strategic guidance are carried out. Finally, in view of the above optimized strategic oriented budget management system, the effective implementation of the budget management system is guaranteed from the following aspects: constructing a multi-dimensional budget guarantee system, enhancing the ability of budget to cope with the changes in the environment, and strengthening the construction of information technology. It is hoped that the budget management system of BDH shares can be perfected from many aspects, and the strategic goal of BDH shares can be realized effectively at the same time. This paper integrates strategic management, budget management, brings forward the concept of strategic budget management, introduces strategy into budget management, and combines the management and management of BDH Co., Ltd with the present situation of budget management. The existing budget management system is optimized, and the corresponding effective implementation guarantee is put forward.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6;F272

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