基于平衡计分卡的长庆油田输油处预算考评研究

发布时间：2018-01-03 18:34

本文关键词：基于平衡计分卡的长庆油田输油处预算考评研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：面临当前我国需求侧整体性不足,供给侧结构性矛盾凸显,经济增长在波动中放缓的新常态,企业迎来深化改革、加强管理、转变方式、提升创效能力的重大机遇。预算考评,作为全面预算管理体系中承前启后的重要纽带,不仅与企业实现预定经营目标相关联,保障了企业预算管理的有效实施,还检验了预算编制和执行的实际效果,为企业持续经营、发展壮大提供可能,对于预算调整和员工激励方面都有重大意义。加强、优化预算考评指标体系,是促进现代企业精细化管理和提质增效的重要措施,也是社会进步、经济发展的必然趋势。围绕预算考评指标体系建设这一研究主题,以长庆油田输油处作为案例研究对象展开相关研究。首先对预算考评和平衡计分卡思想的相关理论进行梳理,借鉴国内外在该方面的研究成果,联系输油处当前生产经营的内外环境,面临遇到的产输矛盾突出、成本刚性增长和员工诉求多元等诸多挑战,对输油处预算考评现状进行了分析,得出现行体系滞后,无激励作用等问题。然后,借鉴平衡计分卡思想,结合预算考核具体内容,构建了适合长庆油田输油处的“四维度三方面”预算考评指标体系,运用层次分析法和专家打分法为关键指标设计权重,进而设计了评价标准和打分规则,为长庆油田输油处推动预算执行和实现预算目标提供了有力保障。最后,将输油处2016年相关资料数据代入基于平衡计分卡的预算考评指标体系中去实践检验,通过效果分析得出预算编制存在松弛等问题,需要不断修订指标、完善相关制度建设和激励机制的可行性建议。证实了将平衡计分卡思想引入预算考评理论中,构建基于平衡计分卡的预算考评指标体系,有利于全面预算管理的重要作用的发挥,也有利于企业更加良好的配置资源和实现战略目标。
[Abstract]:Facing the shortage of demand-side integrity supply-side structural contradictions and the slowdown of economic growth in the new normal enterprises usher in deepening reform strengthening management and changing ways. As an important link between the past and the future in the overall budget management system, the budget evaluation is not only related to the realization of the predetermined business objectives, but also ensures the effective implementation of the enterprise budget management. It also tests the actual effect of budget preparation and implementation, provides the possibility for the enterprise to continue to operate and develop, and has great significance for budget adjustment and staff motivation, strengthens and optimizes the budget evaluation index system. It is an important measure to promote the fine management of modern enterprises and improve the quality and efficiency. It is also the inevitable trend of social progress and economic development. Changqing oil field as a case study of the relevant research. First of all, the budget evaluation and balanced Scorecard theory of the relevant theory, draw lessons from domestic and foreign research results in this area. In view of the current internal and external environment of production and operation of the oil transportation office, facing many challenges, such as outstanding contradiction of production and transportation, rigid growth of cost and multiple demands of staff, the present situation of budget evaluation of oil transportation office is analyzed. Then draw lessons from the idea of balanced Scorecard, combined with the specific content of budget assessment. This paper constructs a budget evaluation index system of "four dimensions and three aspects" suitable for Changqing oil field, and designs the evaluation criteria and scoring rules by using AHP and expert scoring method as the key index design weights. Changqing Oil Field Oil Transportation Department to promote the implementation of the budget and achieve the budget objectives to provide a strong guarantee. Finally. The 2016 related data of the oil transportation office is put into the budget evaluation index system based on the balanced Scorecard to test the practice. Through the analysis of the effect, it is found that there are some problems in the budget preparation, such as relaxation, and the indicators need to be revised constantly. It is proved that the idea of balanced scorecard is introduced into the theory of budget evaluation, and the budget evaluation index system based on balanced scorecard is constructed. It is beneficial to the exertion of the important function of the overall budget management and to the better allocation of resources and the realization of the strategic goal.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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