基于战略视角的全面预算管理在YD公司的应用研究

发布时间：2019-05-16 11:28

【摘要】：在市场竞争日趋激烈的今天，如何将企业资金、人力、信息等资源进行有效整合，从而形成一种强大的聚合力量，以此来应对外部市场竞争环境的要求成为了决定企业成败的关键因素。面对如此复杂的经营环境，，任何一种单一的预算管理模式都存在其理论方面的局限性，并不能够很好地满足企业在激烈市场竞争面前整合内部资源的需求，在这种背景下，全面预算管理应运而生并不断引起管理者的重视，其在实现企业经营目标方面所发挥的作用也越发明显，越来越多的管理者将全面预算管理放到战略高度加以认识。文章的研究对象YD公司是一家全国性的证券连锁经营机构，从近几年的经营情况来看，虽然自2006年重组以来公司内部规范管理方面取得了一定的成绩，但一直未能很好地解决预算管理与战略管理脱节的问题。为此作者通过对国内外学者预算管理研究成果的整理分析，在明确全面预算管理和战略管理内涵的基础上，从战略目标、层次和过程三个角度探讨了战略管理与全面预算管理之间的关系，对构建基于战略的全面预算管理模式的必要性以及战略导向下的全面预算管理流程进行了分析；结合YD公司在预算管理方面存在的预算编制与公司战略规划相分离、预算执行与调整缺乏有效监管及预算考核与激励有待加强三方面问题，指出实施基于战略的全面预算管理不仅有利于健全公司治理结构，规范公司内部管理，更有利于公司竞争力的构建。文章所涉及的YD公司基于战略的全面预算管理体系由流程体系和保障体系两方面构成，其中流程体系包括战略规划及基于战略的全面预算管理目标的设计、预算管理方案的编制、预算管理实施的监控、调整、考核与激励等环节；而基于战略的全面预算管理保障体系则由思想保障、人员保障、制度保障和组织保障构成。本文的创新之处在于借助平衡计分卡的内涵，在YD公司发展战略的基础上制定了全面预算管理的目标，进而设计了YD公司基于战略的全面预算管理流程体系和保障体系。文章的研究能够加强YD公司内部的基础管理工作，促进公司经营决策的科学化，有助于YD公司战略目标的实现和资源的有效整合。
[Abstract]:In today's increasingly fierce market competition, how to effectively integrate enterprise funds, manpower, information and other resources, so as to form a strong aggregation force, In order to deal with the requirements of the external market competition environment has become the key factor to determine the success or failure of enterprises. In the face of such a complex business environment, any single budget management model has its theoretical limitations, and can not well meet the needs of enterprises to integrate internal resources in the face of fierce market competition. In this context, Comprehensive budget management emerges as the times require and continues to attract the attention of managers, and its role in achieving the business objectives of enterprises is becoming more and more obvious. More and more managers put comprehensive budget management to a strategic level to understand. The research object of this paper is YD Company, which is a national securities chain operation organization. From the operating situation in recent years, although the internal standard management of the company has made some achievements since the reorganization in 2006, However, it has not been able to solve the problem of disconnection between budget management and strategic management. Therefore, through the collation and analysis of the research results of domestic and foreign scholars' budget management, on the basis of defining the connotation of comprehensive budget management and strategic management, the author analyzes the research results of budget management from the strategic objectives. This paper probes into the relationship between strategic management and comprehensive budget management from three angles of level and process, and analyzes the necessity of constructing the comprehensive budget management mode based on strategy and the comprehensive budget management process under the guidance of strategy. Combined with the separation of budget preparation and strategic planning in budget management of YD Company, the lack of effective supervision and adjustment of budget implementation and adjustment, and the need to strengthen budget assessment and incentive, It is pointed out that the implementation of comprehensive budget management based on strategy is not only conducive to perfecting the corporate governance structure, standardizing the internal management of the company, but also conducive to the construction of the competitiveness of the company. The strategic-based comprehensive budget management system of YD Company is composed of process system and guarantee system, in which the process system includes strategic planning and the design of strategic-based comprehensive budget management objectives. The compilation of budget management plan, the monitoring, adjustment, assessment and incentive of budget management implementation; The comprehensive budget management security system based on strategy is composed of ideological security, personnel security, institutional security and organizational security. The innovation of this paper is that with the help of the connotation of balanced scorecard, the goal of comprehensive budget management is formulated on the basis of the development strategy of YD Company, and then the comprehensive budget management process system and guarantee system of YD Company based on strategy are designed. The research in this paper can strengthen the basic management work within YD company, promote the scientific management decision of the company, and contribute to the realization of the strategic goal and the effective integration of resources of YD company.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.39

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