ZJ股份有限公司全面预算管理

发布时间：2018-03-08 10:01

  本文选题：全面预算管理　切入点：成本控制　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：全面预算管理发展到今天已有100多年的历史。是一套相对独立和完善的企业管理方法理论,被众多企业所施行,是现阶段众多有竞争力的企业采取的管理模式。随着国企市场化改革以来,对于国有大型企业全面预算管理的探索虽然在不断地深入进行,但整体体系和思想的建立却没有完全标准化。针对国有大型企业的顽疾,如成本控制理念不强、浪费现象严重、业务人员利润导向性思维浅薄等方面的问题,全面预算管理提供了很好的制度选择。实践证明,全面预算对于企业而言是一个重要的管理工具,施行全面预算管理对企业的制度建设、价值导向建立和核心竞争力的构筑有着异常重要的意义。本文从全面预算的理论入手,首先介绍了全面预算国内外的发展历程,对文献进行系统性回顾,之后针对ZJ股份有限公司这个中央企业的全面预算管理现状和实施进行研究。以企业实施过程中的“痛点”为主线,充分分析了导致全面预算管理在ZJ股份有限公司不能高效实施的原因。之后详细介绍了集团针对痛点对整体预算目标、预算体系、预算流程、执行和考核机制等步骤的改进措施,以及在改进后取得的成果和带来的启示,有助于其他公司进行学习和效仿。最后,指出现阶段预算管理中仍然存在的问题并给予有建设性的修改建议,助于提升集团的经营效率和管理水平,帮助企业实现战略目标。
[Abstract]:Comprehensive budget management has a history of more than 100 years. It is a relatively independent and perfect theory of enterprise management, which has been implemented by many enterprises. It is a management model adopted by many competitive enterprises at this stage. With the market-oriented reform of state-owned enterprises, although the exploration of comprehensive budget management of large state-owned enterprises has been going on in depth, However, the establishment of the whole system and ideas has not been completely standardized. In view of the persistent problems of large state-owned enterprises, such as the weak concept of cost control, the serious phenomenon of waste, the shallow profit oriented thinking of business personnel, and so on, Comprehensive budget management provides a good system choice. Practice has proved that comprehensive budget is an important management tool for enterprises. The establishment of value orientation and the construction of core competence are of great significance. This paper begins with the theory of comprehensive budget, introduces the development of comprehensive budget both at home and abroad, and reviews the literature systematically. After that, the current situation and implementation of the overall budget management of the central enterprise ZJ Co., Ltd., were studied. The main line was the "pain point" in the process of the implementation of the enterprise. This paper fully analyzes the reasons why the overall budget management can not be implemented efficiently in ZJ Co., Ltd. After that, it introduces in detail the group's overall budget objectives, budget system, and budget process for the pain point. Improvements in steps such as implementation and appraisal mechanisms, as well as results achieved and lessons learned as a result of the improvements, help other companies to learn and emulate. Finally, This paper points out the existing problems in budget management at present and gives constructive suggestions to improve the management efficiency and management level of the group and to help the enterprises to achieve their strategic goals.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F276.1
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本文编号：1583424