ZY通信公司预算管理优化研究

发布时间：2018-03-29 05:35

本文选题：预算管理　切入点：通信公司　出处：《华南理工大学》2013年硕士论文

【摘要】：伴随着2008年新一轮的电信产业重组，2009年初工信部3G牌照的发放，以及即将兴起的第四代移动通信技术，移动通信行业面临着前所未有的机遇与挑战。想要在竞争日趋激烈的国内外市场上屹立不倒，移动通信公司就必须加快企业管理改革的步伐，尽快实现规模、成本、价格、质量的市场竞争优势和综合经济效益。在这种背景下，预算管理被赋予了新的内涵和使命，并以其在企业管理中的重要地位而备受公司的重视。预算管理作为一种有效的企业管理方法，在ZY通信公司的经营与发展过程中扮演着极其重要的角色，特别是公司近年来所推行的新成本效率文化，要求预算管理要能做到优化资源配制，有效降低公司运营成本，提高生产效率。但公司目前的预算管理体制尚存在着诸多的不足与缺陷而无法适应公司新成本效率文化的要求。那么公司预算管理尚存在哪些问题，，这些问题又将如何解决或改善？——这正是本文重点研究与解决的问题。本文通过对预算管理的内涵、体系、管理模式、组织架构、管理流程等进行阐述，结合调研分析、相关理论与实践经验，对ZY通信公司预算管理所存在的问题进行了分析，总结出ZY通信公司在预算目标的设定、预算的编制、预算的审批、预算的执行、预算的分析与报告、预算的调整、预算的考核等预算管理流程中存在的问题，并就预算决策层、预算管理层与预算执行层三者之间的矛盾进行了博弈分析。之后对以上分析所得到的问题提出具体的优化和改进建议，并在本文最后一章提出公司预算管理优化实施的保障措施。
[Abstract]:With the new round of telecom industry restructuring in 2008 and the issuance of 3G licenses by the Ministry of Industry and Information Technology in early 2009, as well as the upcoming fourth generation mobile communication technology, The mobile communication industry is facing unprecedented opportunities and challenges. In order to stand firm in the increasingly competitive domestic and foreign markets, mobile communication companies must accelerate the pace of enterprise management reform and realize scale, cost and price as soon as possible. Under this background, budget management has been endowed with new connotation and mission, and has been attached great importance by the company for its important position in enterprise management. As an effective enterprise management method, budget management plays a very important role in the process of operation and development of ZY communication company, especially the new cost-efficiency culture that the company has implemented in recent years. Budget management should be able to optimize the allocation of resources, effectively reduce the operating costs of the company, But the company's current budget management system still has many deficiencies and defects to meet the requirements of the company's new cost-efficiency culture. How will these problems be resolved or improved? This is the focus of this study and solve the problem. This paper expounds the connotation, system, management mode, organization structure, management process of budget management, and analyzes the problems existing in the budget management of ZY Communication Company by combining the investigation and analysis, relevant theory and practical experience. This paper summarizes the problems existing in the budget management process of ZY Communication Company, such as budget target setting, budget preparation, budget examination and approval, budget execution, budget analysis and report, budget adjustment, budget assessment, and so on. The contradiction between the budget management and the budget executive layer is analyzed by game theory. Then the specific optimization and improvement suggestions are put forward to the above problems. In the last chapter of this paper, the guarantee measures of optimizing the implementation of company budget management are put forward.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F626

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