FW集团全面预算管理研究

发布时间：2018-01-01 16:14

本文关键词：FW集团全面预算管理研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：FW集团公司作为一家大型的集团化上市公司,其现有的预算管理体系存在着诸多需要改善的问题,如何在FW集团公司开展有效的全面预算管理体系,如何能够实现公司的长期战略发展目标,如何能够提升集团公司日常运营管理水平,这些都是本文研究的目标及要解决的问题。在充分对现有预算理论及FW集团公司预算实施现状分析后,针对FW集团公司的全面预算实施(从预算的编制、预算的执行到预算的考核)提出了具体的实施改善建议及相关的实施保障措施,并在改善建议实施的过程中总结出了全面预算实施的新理论及新方法,提出依据“作业成本法”原理经过改良的“工作中心成本法”的具体实施建议;创新了新的预算分析工具“分析桥”用来提高预算分析的效率及准确性;在预算编制逻辑上进行了创新,通过具体的预算编制逻辑可以系统自动生成财务的3张主表,并保证数据之间的合理钩稽关系,是全面预算实施案例的重大创新;并且在整个预算实施过程中全面的贯彻了“超越预算”的理念,保证全面预算不仅仅是财务的预算,更是企业全方位、全职能、全员的预算体系。通过以上的研究成果的应用,可以大大改善全面预算的效率及可应用性,使企业全面预算的实施可以真正地把企业的战略目标落地,可以真正地指导企业日常的工作计划实施。总之本文深入浅出地介绍了FW集团公司全面预算的实施改善细节,希望能够对全面预算在其他企业的实施起到借鉴的作用。
[Abstract]:FW Group Company as a large group of listed companies, its existing budget management system has many problems to be improved, how to carry out an effective overall budget management system in FW Group. How to achieve the long-term strategic development goals of the company, how to improve the daily operation and management level of the group company. These are the objectives of this study and the problems to be solved. After fully analyzing the existing budget theory and the implementation of the FW group budget, the overall budget implementation for FW group company (from the budget preparation). The implementation of the budget to the budget assessment) put forward the specific implementation of the improvement recommendations and related implementation measures, and in the process of improving the implementation of the recommendations summed up a comprehensive budget implementation of the new theory and new methods. Put forward the concrete implementation suggestion of the improved "work center cost method" according to the principle of "Activity-Based costing"; The new budget analysis tool "analysis bridge" is innovated to improve the efficiency and accuracy of budget analysis. In the budget logic innovation, through the specific budgeting logic can automatically generate the three main tables of the financial system, and to ensure a reasonable relationship between the data. It is the important innovation of the overall budget implementation case; And in the whole budget implementation process has comprehensively implemented "beyond the budget" the idea, guarantees the comprehensive budget is not only the financial budget, but also the enterprise omni-directional, the entire function. Through the application of the above research results, the efficiency and applicability of the overall budget can be greatly improved, so that the implementation of the overall budget can truly bring the strategic objectives of the enterprise to the ground. Can really guide the implementation of the daily work plan of the enterprise. In short, this paper introduces the implementation of the FW Group's overall budget improvement details. Hope to be able to comprehensive budget in the implementation of other enterprises to play a reference role.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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