BH装饰公司的全面预算管理研究
发布时间：2018-08-09 19:48
【摘要】：随着世界经济的不断发展，中国经济也受到了影响，不管是2008年的金融危机还是2011年的欧债危机对中国经济的影响都是巨大的，使中国的经济近几年都或多或少的出现了下滑，这就给我国的企业的发展带来了一定的挑战。我国企业要想在这个经济不景气的时期中生存发展壮大，，全面预算管理的作用是非常重要的。 全面预算作为一种企业管理机制，可以使预算管理与企业市场紧密相联。预算管理并不是一种简单的数字的堆积，而是一种与内部治理相联系的管理系统。它与企业的战略管理有着密切的联系，它使企业的短期计划和长期计划相联系，从而更好的实现战略目标。对工装装饰公司来说，由于其项目规模大，回收期限长，项目的利润很容易随着装饰材料的价格损坏程度和工期变化影响而不断波动，此时根据装饰材料的价格和工期变动来调整企业的战略将更具合理性、科学性和前瞻性。如果企业可根据市场的变化进行全面的预算管理，企业将大大提高资金的使用效率，从而提高企业内部的管理水平和市场竞争力。 本文采用理论研究与实证分析相结合的方法，以BH装饰公司为研究对象，对BH装饰公司全面预算管理目标的制定、全面预算的编制、执行、考评等方面进行分析研究，对BH装饰公司预算管理的现状及出现的问题进行深入的分析研究，并提出从提高全面意识，加强信息管理，加强控制和考评等方面来完善企业的全面预算，并在最后提出了通过使用平衡计分卡的方式来加强企业的全面预算考核。 通过采取一定的措施来解决BH装饰公司在预算管理实施中存在的问题，并预期会给BH公司带来更大的收益。
[Abstract]:With the continuous development of the world economy, the Chinese economy has also been affected. Whether the financial crisis in 2008 or the European debt crisis in 2011 has had a huge impact on the Chinese economy, the Chinese economy has more or less declined in recent years. This has brought some challenges to the development of enterprises in our country. The role of overall budget management is very important for Chinese enterprises to survive and develop in this period of economic depression. As a kind of enterprise management mechanism, comprehensive budget can make budget management closely related to enterprise market. Budget management is not a simple accumulation of numbers, but a management system associated with internal governance. It is closely related to the strategic management of the enterprise, which makes the short-term plan and the long-term plan of the enterprise to be linked, so as to achieve the strategic goal better. For tooling decoration companies, because of their large project size and long recovery period, the profit of the project can easily fluctuate with the damage degree of the decoration material price and the change of the time limit. At this time according to the price of decorative materials and changes in construction time to adjust the enterprise's strategy will be more rational, scientific and forward-looking. If the enterprise can carry on the comprehensive budget management according to the change of the market, the enterprise will greatly improve the efficiency of the use of funds, thus improving the management level and the market competitiveness of the enterprise. This paper adopts the method of combining theoretical research and empirical analysis, taking BH Decoration Company as the research object, analyzes and studies the formulation, compilation, execution, evaluation and so on of the overall budget management objectives of BH decoration company. This paper makes an in-depth analysis and study on the present situation and problems of the budget management of BH decoration company, and puts forward that the overall budget of the enterprise should be improved from the aspects of raising the overall consciousness, strengthening the information management, strengthening the control and evaluation, etc. In the end, the paper puts forward the method of using balanced scorecard to strengthen the overall budget assessment of enterprises. Some measures are taken to solve the problems in the budget management of BH decoration company, and it is expected to bring greater profit to BH company.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F275
本文编号：2175130
[Abstract]:With the continuous development of the world economy, the Chinese economy has also been affected. Whether the financial crisis in 2008 or the European debt crisis in 2011 has had a huge impact on the Chinese economy, the Chinese economy has more or less declined in recent years. This has brought some challenges to the development of enterprises in our country. The role of overall budget management is very important for Chinese enterprises to survive and develop in this period of economic depression. As a kind of enterprise management mechanism, comprehensive budget can make budget management closely related to enterprise market. Budget management is not a simple accumulation of numbers, but a management system associated with internal governance. It is closely related to the strategic management of the enterprise, which makes the short-term plan and the long-term plan of the enterprise to be linked, so as to achieve the strategic goal better. For tooling decoration companies, because of their large project size and long recovery period, the profit of the project can easily fluctuate with the damage degree of the decoration material price and the change of the time limit. At this time according to the price of decorative materials and changes in construction time to adjust the enterprise's strategy will be more rational, scientific and forward-looking. If the enterprise can carry on the comprehensive budget management according to the change of the market, the enterprise will greatly improve the efficiency of the use of funds, thus improving the management level and the market competitiveness of the enterprise. This paper adopts the method of combining theoretical research and empirical analysis, taking BH Decoration Company as the research object, analyzes and studies the formulation, compilation, execution, evaluation and so on of the overall budget management objectives of BH decoration company. This paper makes an in-depth analysis and study on the present situation and problems of the budget management of BH decoration company, and puts forward that the overall budget of the enterprise should be improved from the aspects of raising the overall consciousness, strengthening the information management, strengthening the control and evaluation, etc. In the end, the paper puts forward the method of using balanced scorecard to strengthen the overall budget assessment of enterprises. Some measures are taken to solve the problems in the budget management of BH decoration company, and it is expected to bring greater profit to BH company.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F275
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