YT集团全面预算管理优化研究

发布时间：2018-01-05 08:24

本文关键词：YT集团全面预算管理优化研究　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：经济全球化不仅为众多企业带来更多发展机会,还使其在市场经济环境下面临更多的挑战。在这种大背景下,企业要想长远发展,就必须加强内部管理水平。全面预算管理作为可提升企业内部管理水平的有效手段,被越来越多的公司采纳。全面预算管理能够帮助企业管理者有效地把握市场动态,并对企业的经营管理活动做出正确的计划、协调、控制和业绩评价。随着企业管理理论的发展及实践,全面预算管理逐渐成为西方发达国家企业管控的重要工具之一,并且为一定时期内的绩效评价提供有利支撑。而对于我国来说,由于计划经济体制与市场经济体制之间的差别,预算在发展之初设计较为简单,引入全面预算管理的时间较晚,所以很容易对全面预算管理产生各种误区。本文的分析对象YT集团是一家民营企业,2013年开始由传统预算向全面预算管理转型。在近几年全面预算管理的实施过程中,虽然企业自身在不断改善全面预算管理以适应企业自身特点,但仍有不足之处可供改进。之所以选择YT集团是基于以下两个原因:一方面YT集团是一家以煤炭产、运、销为主业的多元化经营集团,由于煤炭行业近几年的去产能政策,YT集团在减产限产的条件下,如何通过调整内部管理方式保障企业战略目标的实现,并进一步推动经济增长成为主要问题;另一方面,YT集团是一家民营企业,相对于其集团规模,其全面预算管理实施的较晚,并且民营企业的治理方法具有家族式特点,董事长决策的独断性与全面预算管理的制定和实施之间存在着一定的冲突。论文力图解决这些问题,使全面预算管理更好的为企业管理和发展服务,而不仅仅是"走流程"。论文采用理论分析和案例分析相结合的方法,首先阐述了全面预算管理目标的研究、编制的研究及应用的研究三方面的国内外研究现状,介绍了论文所参考的全面预算管理基础理论和理论基础;其次从预算机构的设置、预算编制的流程和内容、预算分析与调整及预算考核与奖惩几个方面对YT集团全面预算管理进行分析,找出YT集团在全面预算管理应用过程中存在的问题及成因;最后,通过以上分析,优化YT集团的全面预算管理,使其更具有实用性和适应性。并希望可为其他煤炭集团企业推行全面预算管理提供理论和实践方面的参考和建议。
[Abstract]:Economic globalization not only brings more opportunities for the development of many enterprises, but also makes it face more challenges in the environment of market economy. In this context, companies want long-term development, we must strengthen the internal management level. The comprehensive budget management is an effective means to enhance the internal management level, adopted by more and more companies. Comprehensive budget management can help enterprise managers to effectively grasp the market dynamics, and the activities of the enterprise management to make the correct plan, coordinate, control and performance evaluation. With the development and practice of the theory of enterprise management, comprehensive budget management has gradually become one of the most important tools in western developed countries, enterprise management and control, and provide support for the performance evaluation a certain period of time. In our country, because between planned economy and market economy difference, the budget in the early stage of development. Care about the simple introduction of a comprehensive budget management of late, so it is easy to produce all kinds of errors on the comprehensive budget management. The analysis object of YT group is a private enterprise, in 2013 began the transition from the traditional budget to the comprehensive budget management in recent years. In the process of implementing the comprehensive budget management in the enterprise itself, although in the continuous improvement comprehensive budget management to adapt to their own characteristics, but there are still shortcomings can be improved. The YT group is chosen based on the following two reasons: on the one hand, YT group is a coal production, transportation, sales for the main business of the diversified business group, due to the coal industry in recent years to the production policy, YT in Group Limited production cut conditions, how to achieve the strategic goal of adjusting the internal management guarantee of enterprises, and to further promote economic growth has become a major problem; on the other hand, YT group is a private Enterprise group, relative to its size, the comprehensive budget management implementation and management method of late, private enterprises with the family characteristics, there are some conflicts between the formulation and implementation of arbitrary chairman decision-making and comprehensive budget management. This thesis tries to solve these problems, make the comprehensive budget management better for enterprise management and development services and not just walking process. This thesis combines the method of theoretical analysis and case analysis, first elaborated the comprehensive budget management research target, the three domestic research status of research and application of system, introduces the reference of the comprehensive budget management theory and theoretical foundation; secondly from the set the budget mechanism, budgeting process and content, analysis and budget adjustment and budget assessment and incentive aspects of the YT's comprehensive budget management analysis, To find out the problems and causes in the application of comprehensive budget management in YT group; finally, through the above analysis, the optimization of the overall budget management of YT group, to make it more practical and adaptable. And hope to provide theoretical and practical reference and suggestions for the implementation of a comprehensive budget management of other coal enterprise group.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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