集团企业全面预算编制管理系统的设计与实现

发布时间：2018-05-19 00:04

本文选题：集团 + 预算体系　；参考：《山东大学》2017年硕士论文

【摘要】：中国经济发展自改革开放以来大有突飞猛进之势,对于中国企业来说更是如此,随着不少公司的发展壮大,其业务范围跨度越来越大,组织结构越来越复杂,管理层次越来越多,随之而来的是很多集团型企业的诞生。对于这些集团企业来说,迅猛的发展必定伴随着较大的隐患,因此需要消除隐患,加强领导管控,很多集团企业从国外引入了先进的全面预算的思想与体系来进行辅助管理,但由于国内外企业文化的不同,这些外来的全面预算体系通常无法很好的适应国内集团所特有的战略发展趋势。因此,建立符合中国集团企业发展战略的全面预算管理体系显得愈发重要,而本文的工作就是其中一个重要的组成部分,即如何建立一套能够真正符合实际需要的预算编制相关软件,它是建立良好预算体系的基础,是预算能够得到良好开展与执行的前提。集团企业可以通过预算编制管理系统的实施和应用来达到整体预算管控、提高资源使用效率以及降低收支风险的效果。论文首先从全局角度、下属子公司的角度以及具体业务角度对整个系统做了充分的需求分析介绍,除了集团企业内对该系统功能方面的需求以外,还有其他方面的需求如高适应性等。然后介绍了系统的技术架构,描述了系统的逻辑分层以及用到的部分技术等。在此之后,论文重点对集团企业预算编制管理系统功能结构进行了具体介绍,将系统整体功能细化分解为数据准备等多个模块,并辅以系统整体流程图。对于部分核心模块,论文更进一步通过分析提供了其顺序图、活动图以及类图等来辅助进行阐述。之后论文对系统的实现和测试过程分别进行了论述,首先给出了部分核心功能模块的实现代码和交互视图,其次对其功能测试和性能测试进行了描述,解释了测试标准,分析了测试结果。最后,论文介绍了集团企业预算编制管理系统在部分集团型企业的上线实施情况,分析总结了出现的部分问题,对于后续如何进一步的改进和完善系统也给出了相应的举措。
[Abstract]:Since the reform and opening up to the outside world, China's economic development has been advancing by leaps and bounds, especially for Chinese enterprises. With the development and growth of many companies, its business scope has become more and more extensive and its organizational structure has become more and more complex. There are more and more management levels, followed by the birth of many group enterprises. For these group enterprises, the rapid development must be accompanied by greater hidden dangers, so it is necessary to eliminate hidden dangers, strengthen leadership control, many group enterprises from abroad to introduce advanced comprehensive budget ideas and systems to assist management. However, due to the different corporate culture at home and abroad, these foreign comprehensive budget systems are usually unable to adapt to the unique strategic development trend of domestic groups. Therefore, it is more and more important to establish a comprehensive budget management system in line with the development strategy of China Group, and the work of this paper is an important part of it. That is, how to set up a set of relevant software which can really meet the actual needs, it is the foundation of establishing a good budget system, is the premise that the budget can be carried out and executed well. Through the implementation and application of the budgeting management system, the group enterprises can achieve the overall budget control, improve the efficiency of the use of resources and reduce the risk of income and expenditure. First of all, from the overall point of view, subsidiary companies and the specific business perspective of the whole system to do a full analysis of the requirements, in addition to the functional requirements of the system within the group, There are other requirements such as high adaptability. Then it introduces the technical framework of the system, describes the logical layering of the system and some techniques used in the system. After that, the paper mainly introduces the functional structure of the group enterprise budgeting management system, and decomposes the whole function of the system into several modules, such as data preparation and so on, and complements the overall flow chart of the system. For some core modules, the paper provides its sequence diagram, activity diagram and class diagram. After that, the realization and testing process of the system are discussed respectively. Firstly, the implementation code and interactive view of some core function modules are given. Secondly, the function test and performance test are described, and the test standards are explained. The test results are analyzed. Finally, the paper introduces the implementation of the group enterprise budget management system in some group enterprises, analyzes and summarizes some problems, and gives the corresponding measures for further improvement and improvement of the system.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP311.52

【相似文献】