以本量利模型为主导的预算编制研究

发布时间：2018-09-18 13:03

【摘要】：随着市场全面改革的不断深入,企业处在瞬息万变的市场经济环境中,企业是否能够适应市场发展的需求,在市场中持续具有企业竞争力,预算则愈发起到举足轻重的作用。而落实到实操层面,预算的编制是否能够适应企业客观发展的要求,其编制方法,则显得尤为重要。文章从全面预算管理的相关内容入手,讲述多种预算编制方法,结合本量利分析的知识,提出变动成本法在相关案例预算编制中的核心主导作用。近几年间,各行业都迅猛发展,企业要适应市场需求,便要加强内控管理,此时加强预算管理便显得尤其重要。以市场为导向,加强企业的全面预算管理,构建企业全面预算管理体系的科学预算编制方法,能够对企业成本控制及企业战略目标的实现起到至关重要的作用。企业全面预算的编制,旨在为企业的战略目标服务,通过对企业生产经营活动的评价,制定出与企业相契合的一套与未来发展相关的预算,其内容可能涉及到投资、筹资及经营活动等各个方面。通过对预算的编制,能够使经营者更好的协调和控制企业资源,通过预算的强有力执行,确保实现企业的战略目标与长远规划。本文介绍了全面预算管理的基本情况,以及若干种预算编制的方法;研究了本量利模型的理论与实际意义;对比了以本量利模型为核心的变动成本法与其它预算编制方法的优劣;举例说明了以本量利为主体的预算编制方法在某寿险公司的预算编制中起到的重要作用。采用以本量利为主导的预算编制,引进变动成本的概念,能够形成更加行之有效的预算管理体系,使得本文案例中的企业预算管理更加完善。
[Abstract]:With the deepening of the overall reform of the market, the enterprise is in a rapidly changing market economy environment, whether the enterprise can adapt to the needs of market development, in the market has continued to have the competitiveness of enterprises, the budget is playing a more and more important role. It is very important whether the budget can meet the requirements of the objective development of the enterprise. Starting with the related contents of total budget management, this paper describes various budgeting methods, and puts forward the core leading role of the variable cost method in the budgeting of related cases by combining the knowledge of cost-benefit analysis. In recent years, with the rapid development of various industries, enterprises should strengthen internal control management in order to meet the needs of the market. At this time, it is particularly important to strengthen budget management. Taking the market as the guidance, strengthening the enterprise's overall budget management and constructing the scientific budgeting method of the enterprise's overall budget management system can play a vital role in the cost control of the enterprise and the realization of the enterprise's strategic goal. The overall budget of the enterprise is designed to serve the strategic objectives of the enterprise. Through the evaluation of the production and operation activities of the enterprise, it formulates a set of budgets related to the future development of the enterprise, the contents of which may involve investment. Financing and business activities, etc. Through the preparation of budget, managers can better coordinate and control the enterprise resources, through the strong implementation of the budget, to ensure the realization of the strategic objectives and long-term planning of the enterprise. This paper introduces the basic situation of total budget management and some methods of budget preparation, studies the theoretical and practical significance of the cost-profit model. This paper compares the advantages and disadvantages of the variable cost method with other budgeting methods, and illustrates the important role of the cost-profit budgeting method in the budgeting of a life insurance company. With the introduction of the concept of variable cost, a more effective budget management system can be formed, which makes the enterprise budget management in this case more perfect.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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