全面预算管理在XX旅游投资公司的应用研究

发布时间：2018-02-24 22:17

本文关键词： 战略管理平衡计分卡全面预算管理　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：预算的本质是为实施企业未来的计划分配资源,随着企业的发展和其组织性质的变化,预算的作用和意义也得到了广泛的延伸,其职能从最初形成时的成本和费用控制逐渐过渡到财务计划,直到形成全面预算管理这一概念,在随后的实践过程中全面预算管理的方向也经历了以目标利润为导向到以战略为导向的转变。以战略为导向的全面预算管理成为现在预算管理的发展趋势的根本原因在于企业观的变化,在新的企业观里面企业不再仅仅是一个生产工具,而是有着自己的生命和价值观念的事物,“有所为有所不为”正是对一个“生命体”的最佳诠释,也是战略的根本由来。尽管以战略为导向的全面预算管理己成为企业管理者的共识,但是对它的认识和理解还不够全面和深刻,导致在实践的过程中“差之毫厘,失之千里”,根本原因就是对战略与预算的认识不够成熟,不能客观的看待战略的作用。怎样围绕以战略为中心来构建企业的全面预算管理体系、怎样分解工作流程、怎样保证该体系的正常运行在以战略为导向的全面预算管理中都是非常有意义的内容。或者说企业该怎样去适应一个以战略为导向的全面预算管理体系,而不是让全面预算管理体系来适应企业自身,否则,掩耳盗铃和自欺欺人的结局会一再地重演! 本文充分论述了以战略为导向的全面预算管理的发展历程,详细的阐述了以战略为导向的全面预算管理的相关理论,包括：战略、平衡计分卡、全面预算管理,基于上述理论的内在联系提出以战略为导向的全面预算管理的指导思想是：以战略为导向,平衡计分卡为依据。并基于这一思路结合XX旅游投资公司自身的全面预算管理来讨论以战略为导向的全面预算管理体系的构建,并从XX公司的以战略为导向的全面预算管理中存在的不足以及改进措施来认识以战略为导向的全面预算管理的重点和真正的含义。提出以战略为导向的全面预算管理之目的在于提高企业竞争力,并为XX公司指出未来强化以战略为导向的全面预算管理的方向与途径。
[Abstract]:The essence of the budget is to allocate resources for the implementation of the future plan of the enterprise. With the development of the enterprise and the change of its organizational nature, the role and significance of the budget has been extended widely. Its functions are gradually transitioning from cost and cost control at the time of its initial formation to financial planning, until the concept of comprehensive budget management is developed, In the following practice, the direction of comprehensive budget management has also experienced the transformation from the goal profit orientation to the strategic direction. The overall budget management guided by strategy has become the foundation of the development trend of the present budget management. The reason lies in the change of view of enterprise, In the new view of enterprise, the enterprise is no longer just a tool of production, but a thing with its own life and values. "something to do something" is the best interpretation of a "living body", and also the fundamental origin of strategy. Although the overall budget management based on strategy has become the consensus of enterprise managers, but the understanding and understanding of it is not comprehensive and profound enough, resulting in in the process of practice, The fundamental reason is that the understanding of strategy and budget is not mature enough to objectively view the role of strategy. How to build a comprehensive budget management system of an enterprise around the center of strategy, how to decompose the work flow, How to ensure the normal operation of the system in the strategic oriented overall budget management is a very meaningful content. Not to let the overall budget management system to adapt to the enterprise itself, otherwise, the end of deception and self-deception will be repeated again and again!!! This paper fully discusses the development course of the overall budget management based on the strategy, and expounds in detail the relevant theories of the overall budget management based on the strategy, including: strategy, balanced scorecard, comprehensive budget management, etc. Based on the internal relation of the above theory, the guiding ideology of strategic oriented comprehensive budget management is proposed as follows: strategic orientation, strategic orientation, Based on the balanced Scorecard, and combining with the comprehensive budget management of XX Tourism Investment Company itself, the paper discusses the construction of a strategic oriented comprehensive budget management system. From the deficiency of the strategy oriented comprehensive budget management of XX Company and the improvement measures, the emphasis and the real meaning of the strategy oriented total budget management are understood. The overall budget with the strategy as the direction is put forward. The aim of management is to improve the competitiveness of enterprises, And pointed out for XX company in the future to strengthen the strategy-oriented overall budget management direction and approach.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F592.6;F590.66

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