C天然气公司全面预算管理体系改进研究

发布时间：2018-04-24 22:40

本文选题：全面预算管理 + 天然气公司　；参考：《西安理工大学》2017年硕士论文

【摘要】：企业全面预算管理是企业管理支持流程之一,它是按照企业的战略确定和分解经营目标,和另外的管理方面互相制约,这个为公司整体员工及部门参与的一项运动,它与生产计划、采购计划、销售计划、库存管理等相互作用,共同支持企业的业务流程,利用预算体系,对各种财务资源以及非财务资源进行调节和控制,量化公司的经营目标,规范企业方面的管控,将公司各人员方面及活动方面相互协调作用。全面预算管理为一门与科学相关的管理方式,运算的方法也有自身的独特特点,运用价值链进行分析,根据管理委委员会提出的管理目标,逐级分解细化,最后集中进行综合平衡,积极听取各部门的反馈意见作出修正,最终形成符合企业实际,能够落实并实现的预算目标。本文采用了将实际的探究和相关的论述加以结合的方式,深入探讨了 C天然气公司在整体的预算改进中需要跨过的阻碍。在大的方面对企业管理的相关概念及关系加以论述,其次是对全面预算管理的理论知识做了论述和介绍,在论述全面预算管理执行与控制、分析与反馈、调整与考评、绩效评价方法与实践的基础上,对预算管理关键指标的设定、国有资本金绩效评价体系深入分析。再次对C天然气公司全面预算管理现状做出分析,对C公司在绩效评价现状、存在问题等给出客观评价,接着力图通过对基本原理的理解与学习,结合C天然气公司在管理过程中的探索与实践,对全面预算管理体系提出改进方案。最后结合改进方案,给出实施的保障措施。目的是使企业管理理论在C天然气公司实践中的运用有进一步的推动与发展。
[Abstract]:Enterprise overall budget management is one of the enterprise management support processes, it is according to the strategy of the enterprise to determine and decompose business objectives, and other aspects of management constraints, for the company as a whole staff and departments participate in a campaign, It interacts with production plan, purchase plan, sales plan, inventory management, etc., supports the business process of the enterprise, uses the budget system to regulate and control all kinds of financial and non-financial resources, Quantify the company's business objectives, standardize the management of the enterprise, and coordinate the personnel and activities of the company. The overall budget management is a management mode related to science, and the method of operation has its own unique characteristics. It uses the value chain to analyze, according to the management goal proposed by the management committee, it is broken down step by step. Finally, focus on comprehensive balance, actively listen to the feedback of various departments to make corrections, and finally form a budget target that is in line with the actual situation of the enterprise and can be implemented and realized. In this paper, by combining the actual exploration with the related discussions, the obstacles that C Natural Gas Company needs to overcome in the overall budget improvement are discussed. The related concepts and relations of enterprise management are discussed in the big aspects, then the theoretical knowledge of comprehensive budget management is discussed and introduced, and the implementation and control of overall budget management, analysis and feedback, adjustment and evaluation are discussed. On the basis of performance evaluation method and practice, the paper deeply analyzes the establishment of key indicators of budget management and the performance evaluation system of state-owned capital. Thirdly, it analyzes the current situation of C Natural Gas Company's overall budget management, gives an objective evaluation of C Company's performance evaluation status and existing problems, and then tries to understand and learn the basic principles. Combined with the exploration and practice of C natural gas company in the management process, the improvement scheme of the overall budget management system is put forward. Finally, combined with the improvement scheme, the implementation of the safeguard measures are given. The purpose is to further promote and develop the application of enterprise management theory in C natural gas company.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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