J公司财务预算管理体系的改进策略研究

发布时间：2017-09-16 10:42

  本文关键词：J公司财务预算管理体系的改进策略研究

  更多相关文章： 全面预算管理 财务预算 预算目标 企业目标 企业战略

【摘要】：全面预算管理是一种新型有效的管控工具,受到越来越多企业重视。推行全面预算对提高公司运营效率、优化资源配置、实现公司利润最大化和加强风险管理起到举足轻重的作用。全面预算包括投资预算、筹资预算和财务预算,是各单位制定战略目标、控制标准及考核奖惩的依据。财务预算是其中的核心内容,有效合理的财务预算不但使公司决策更符合战略需要,更能起到有效沟通、相互协调和合理配置资源的作用。然而随着现代化经济的不断发展,传统预算管理突显出一定的局限性和缺陷,往往脱离企业整体战略,造成企业管理者只关注眼前利益而忽视长远战略规划。因此很大程度上会削弱了预算管理的作用,难以帮助企业提升竞争能力和长远发展。J公司作为大型化工企业,生产规模大,流程复杂,设备投资高,回收期长,产品价格容易受原料价格的波动而影响,因此给企业经营造成很大的不确定性。由此可见根据实际情况变化调整战略至关重要。有见及此,本文以J公司财务预算体系为研究对象,以预算管理相关理论为基础,分析J公司在预算编制、执行和考核三方面存在问题。把平衡计分卡和交互控制引入J公司财务预算管理,实现企业战略和预算管理的动态结合,从财务指标和非财务指标全面有效地为预算管理提供方向指引,使预算管理更具战略性和全面性。
【关键词】：全面预算管理 财务预算 预算目标 企业目标 企业战略
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.7;F406.7
【目录】：

• ACKNOWLEDGEMENTS4-5
• ABSTRACT5-6
• 摘要6-7
• LIST OF ABBREVIATIONS7-16
• Chapter1 Introduction16-20
• 1.1 Research Background16-17
• 1.2 Research Objectives and Significance17-18
• 1.2.1 Research Objectives17
• 1.2.2 Research Significance17-18
• 1.3 Research Methods18
• 1.4 Logical Structure of the Thesis18-20
• Chapter2 Literature Review20-38
• 2.1 Relative Concepts of Financial Budget20-23
• 2.1.1 Connotation and Function of Comprehensive Budget20-22
• 2.1.2 Connotation and Effect of Financial Budget22-23
• 2.2 Correlation Theory of Budget Management23-26
• 2.2.1 Principal-Agent Theory23-24
• 2.2.2 Control Theory24-25
• 2.2.3 Theory of Planned Behavior25
• 2.2.4 Motivation Theory25-26
• 2.3 Financial Budget Management Theory Based on Balanced Score-Card26-30
• 2.3.1 Combination of Balanced Score-Card and Budget26-28
• 2.3.2 Interaction Budget Theory28-30
• 2.4 Domestic and Foreign Literature Review30-36
• 2.4.1 Foreign Research Status30-32
• 2.4.2 Domestic Research Status32-36
• 2.5 Evaluation on the Existing Research and the Differences from the Paper36-38
• 2.5.1 Evaluation on the Existing Research36-37
• 2.5.2 Differences from the Paper37-38
• Chapter3 Case Description38-42
• 3.1 J Company Overview38-39
• 3.2 J Company’s Financial Budget Management Model39-40
• 3.3 J Company’s Budget Management Organization40-41
• 3.3.1 J Company’s Budget Approval Decision Making Organization40
• 3.3.2 J Company’s Budget Execution Organization40
• 3.3.3 J Company’s Budget Management Responsibility Department40-41
• 3.4 Necessity of Optimizing J Company’s Budget Management41-42
• Chapter4 Case Analysis42-55
• 4.1 Analysis on J Company’s Financial Budget Management Implementation Statusin 2013-201442-46
• 4.1.1 Analys is on the Budget Completion of Sales Revenue43-45
• 4.1.2 Analys is on the Cost Budget45-46
• 4.2 Analysis on the Problems of J Company’s Financial Budget Management Organization46
• 4.3 Analysis on the Problems of J Company’s Financial Budget Preparation46-50
• 4.3.1 Incomplete Budget Preparation Procedure46-47
• 4.3.2 Single Budget Preparation Method47
• 4.3.3 Unreasonable Budget Objective47
• 4.3.4 Unclear Budget Preparation Content47-50
• 4.4 Analysis on the Problems of J Company’s Financial Budget Implementation50-51
• 4.4.1 Deviation in Budget Price and Sales Volume Setting50
• 4.4.2 Unspecific Budget Implementation Procedure50-51
• 4.4.3 Low recognition of Budget Management of J Company’s Employees51
• 4.5 Analysis on the Problems of J Company’s Financia l Budget Assessment51-55
• 4.5.1 Over-Focus Financial Indicators Assessment51-52
• 4.5.2 Unscientific Non-Financial Indicators Assessment52-53
• 4.5.3 Insufficient Budget Incentive Mechanism53-55
• Chapter5 Improvement Recommendations55-72
• 5.1 Establishment and Implementation of Budget with Introducing BalancedScore-Card55-58
• 5.1.1 Necessity Analys is of Introducing Balanced Score-Card into Budget55
• 5.1.2 Feasibility Analysis of Introducing Balanced Score-Card into Budget55-56
• 5.1.3 Meeting the Requirements of Segment Business Strategy56-58
• 5.2 Optimizing J Company’s Budget Management Organization Model58-60
• 5.2.1 Establishing Budget and Management Committee59
• 5.2.2 Establishing Price Management Committee59-60
• 5.2.3 Establishing Office of Management and Budget60
• 5.2.4 Establishing Budget Execution Organization60
• 5.3 Improving J Company’s Financial Budget Preparation60-64
• 5.3.1 Improving the Financial Budget Preparation Method60-61
• 5.3.2 Improving the Financial Budget Preparation Content61-64
• 5.4 Improving J Company’s Financial Budget Implementation64-69
• 5.4.1 Formulating the Reasonable Budget Objective64-66
• 5.4.2 Improving the Budget Implementation Procedures66-67
• 5.4.3 Improving the Financial Budget Feedback67-69
• 5.5 Improving J Company’s Financial Budget Assessment and Incentives69-72
• 5.5.1 Improving the Financial Budget Assessment Mechanism69-70
• 5.5.2 Improving the Financial Budget Incentive Mechanism70-72
• Chapter6 Conclusion72-74
• REFERENCE74-76

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