SM集团全面预算管理改进研究

发布时间：2018-03-03 08:55

本文选题：全面预算管理　切入点：SM集团　出处：《太原理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国家对能源结构的调整,煤炭作为国家能源支柱产业逐步被新能源所替代,煤炭行业从高利润的黄金时代突然转向求生存保稳定的危难时期,并且经营风险也在不断加剧。面对如此严峻的市场环境,煤炭企业如何应对危机,实现自身的长远发展,加强内部管理显得尤为重要。全面预算管理是一种有效的内部管理控制手段,被广泛应用于现代企业,SM集团也引入了全面预算管理方法。因此,如何提升SM集团的全面预算管理水平,对SM集团的可持续发展具有重要的意义。首先,针对SM集团全面预算管理的现状,分析其现有的不足,给出了SM集团全面预算管理的改进意见、改进原则以及改进内容等。其次,对SM集团全面预算管理改进前后的主要预算指标进行分析和研究,说明本文给出的SM集团全面预算管理的改进方案是合理的。进而,运用模糊综合评判法对SM集团全面预算管理改进前后的效果进行评价,并采用0.1-0.9的标度刻画两两因素间的相对重要性程度,得出SM集团全面预算管理改进前后的评价结果,充分说明改进的合理性与可行性。最后,针对SM集团全面预算管理改进后实施过程中可能存在的博弈现象和失真现象,给出了合理的防范对策,为SM集团全面预算管理改进后的有效实施提供保障。
[Abstract]:With the adjustment of the country's energy structure, coal, as a pillar industry of national energy, is gradually replaced by new energy. The coal industry has suddenly changed from a golden age of high profits to a critical period of survival and stability. Faced with such a severe market environment, how can coal enterprises cope with the crisis and realize their long-term development? It is very important to strengthen internal management. Comprehensive budget management is an effective means of internal management control, which has been widely used in SM Group, a modern enterprise, and has also introduced a comprehensive budget management method. How to improve the overall budget management level of SM Group is of great significance to the sustainable development of SM Group. The improvement opinions, principles and contents of SM Group's overall budget management are given. Secondly, the main budget indexes before and after the improvement of SM Group's overall budget management are analyzed and studied. This paper shows that the improvement scheme of SM Group's overall budget management is reasonable. Furthermore, the effect before and after the improvement of SM Group's overall budget management is evaluated by using fuzzy comprehensive evaluation method. The scale of 0.1-0.9 is used to describe the relative importance between the two factors, and the evaluation results before and after the improvement of the overall budget management of SM Group are obtained, which fully explain the rationality and feasibility of the improvement. Finally, In view of the possible game phenomenon and distortion in the process of implementation of the improved overall budget management of SM Group, the reasonable countermeasures are put forward to guarantee the effective implementation of the improved overall budget management of SM Group.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.21

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