宁煤集团预算管理精细化研究
发布时间：2019-03-17 18:54
【摘要】：预算管理是企业管理的标准作业程序,被“世界五百强企业”普遍应用。著名管理学家戴维·奥利称为“是为数不多的几个能把企业的所有关键问题融合于一个体系之中的管理控制方法之一”。目前,预算管理已被我国经济主管部门、学术界和大中型企业高度重视,大为推广。 宁夏煤业集团自2000年通过合并成立以来,主要依靠增大产能来提高效益。伴随着国家经济结构的调整和煤炭市场的疲软,企业进入微利时代。此时需要企业从内控管理下功夫,寻找新的突破,预算管理作为企业内部控制少数几个有效的管理工具,对其进行精细化研究,对解决粗放式企业内部管理,提高企业管理水平和效益具有重要意义。 精细化管理实际是树立“精益求精、追求卓越”的管理理念,其管理的主要方法是对管理对象进行细化、量化、标准化管理,把这种理念和方法应用到预算管理中,就是预算精细化管理,其核心是再造预算管理的新模式、新流程。本文以宁煤集团公司投资预算、筹资预算、经营预算、财务预算为管理对象,针对宁夏煤业集团在预算管理出现的：缺乏科学的管理理论与方法,预算管理的规范化、精细化水平不高等粗放式管理现象,按照精细化管理的思想和方法,提出了实现集团公司预算精细化管理的新模式,根据各模式的特点,设置了具体预算管理新方案,并从预算管理组织机构及职责、管理责任机制、指标体系设置、评价及考核以及规范化、标准化的管理流程等方面提出了方案运行的保障措施。 因此,引入精细化管理这一科学管理方法,将其应用到预算管理中,是改进当前预算管理不足的有效手段,为实现集团公司资源的优化配置、重大运营决策、战略目标规划等提供了科学依据和可靠支撑。真正达到加强管控,提高效益的目的。
[Abstract]:Budget management is the standard operating procedure of enterprise management, which is widely used in the top 500 enterprises of the world. David Ollie, a famous management scientist, called it "one of the few management controls that can integrate all the key issues of a business into a single system." At present, the budget management has been highly valued by the economic departments, academia and large and medium-sized enterprises. Since its establishment in 2000, Ningxia Coal Industry Group has mainly relied on increasing production capacity to improve its efficiency. With the adjustment of national economic structure and the weakness of coal market, enterprises enter the era of micro-profit. At this time, enterprises need to work hard from the internal control management to find new breakthroughs. Budget management, as a few effective management tools for enterprise internal control, is carefully studied in order to solve the problem of extensive enterprise internal management. It is of great significance to improve the management level and benefit of enterprises. The meticulous management is actually to establish the management idea of "excellence and excellence". The main method of its management is to refine, quantify and standardize the management object, and apply this idea and method to the budget management. Is the budget fine management, its core is the reengineering budget management new model, the new process. This article regards the investment budget, financing budget, operating budget and financial budget of Ning Coal Group as the management objects, aiming at the appearance of Ningxia Coal Industry Group's budget management: lack of scientific management theory and method, standardization of budget management, According to the thought and method of fine management, this paper puts forward a new model to realize the fine budget management of group company. According to the characteristics of each mode, it sets up a new scheme of specific budget management. From the aspects of the organization and responsibility of budget management, the mechanism of management responsibility, the setting of index system, the evaluation and examination, the standardization and standardization of management process, this paper puts forward the guarantee measures for the operation of the scheme. Therefore, the introduction of fine management, a scientific management method, and its application to budget management is an effective means to improve the current budget management deficiencies. In order to realize the optimal allocation of the resources of the group, major operational decisions are made. Strategic goal planning provides scientific basis and reliable support. Truly achieve the purpose of strengthening control and improving efficiency.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7
本文编号：2442596
[Abstract]:Budget management is the standard operating procedure of enterprise management, which is widely used in the top 500 enterprises of the world. David Ollie, a famous management scientist, called it "one of the few management controls that can integrate all the key issues of a business into a single system." At present, the budget management has been highly valued by the economic departments, academia and large and medium-sized enterprises. Since its establishment in 2000, Ningxia Coal Industry Group has mainly relied on increasing production capacity to improve its efficiency. With the adjustment of national economic structure and the weakness of coal market, enterprises enter the era of micro-profit. At this time, enterprises need to work hard from the internal control management to find new breakthroughs. Budget management, as a few effective management tools for enterprise internal control, is carefully studied in order to solve the problem of extensive enterprise internal management. It is of great significance to improve the management level and benefit of enterprises. The meticulous management is actually to establish the management idea of "excellence and excellence". The main method of its management is to refine, quantify and standardize the management object, and apply this idea and method to the budget management. Is the budget fine management, its core is the reengineering budget management new model, the new process. This article regards the investment budget, financing budget, operating budget and financial budget of Ning Coal Group as the management objects, aiming at the appearance of Ningxia Coal Industry Group's budget management: lack of scientific management theory and method, standardization of budget management, According to the thought and method of fine management, this paper puts forward a new model to realize the fine budget management of group company. According to the characteristics of each mode, it sets up a new scheme of specific budget management. From the aspects of the organization and responsibility of budget management, the mechanism of management responsibility, the setting of index system, the evaluation and examination, the standardization and standardization of management process, this paper puts forward the guarantee measures for the operation of the scheme. Therefore, the introduction of fine management, a scientific management method, and its application to budget management is an effective means to improve the current budget management deficiencies. In order to realize the optimal allocation of the resources of the group, major operational decisions are made. Strategic goal planning provides scientific basis and reliable support. Truly achieve the purpose of strengthening control and improving efficiency.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7
【参考文献】
相关期刊论文 前1条
1 杨冬莹;;全面预算管理在企业管理中的研究与应用[J];经营管理者;2011年17期
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