本文關(guān)鍵詞： 全面預(yù)算 EVA 供電公司　出處：《沈陽農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：自從20世紀以來,全面預(yù)算管理就逐漸成為公司經(jīng)營管理的主要手段。在經(jīng)歷不斷的變革與發(fā)展,全面預(yù)算管理現(xiàn)在已經(jīng)慢慢從對公司的生產(chǎn)計劃、協(xié)調(diào)發(fā)展工具與方式,一點點成長為包括編制、執(zhí)行、考評等綜合性強的管理系統(tǒng),因此全面預(yù)算管理也在企業(yè)的管理中起著至關(guān)重要的作用�，F(xiàn)在,經(jīng)濟在發(fā)展,資本市場也是日益活躍,公司的管理層更加的關(guān)注了股東的價值增加,正因如此,價值驅(qū)動因素得到了廣泛重視。EVA(經(jīng)濟增加值),即企業(yè)稅后凈經(jīng)營利潤扣除所有資本成本的剩余。經(jīng)濟增加值理論是二十世紀八十年代初,思騰思特,一個美國咨詢公司第一次發(fā)表在重要期刊上,此后EVA便被各種公司廣泛應(yīng)用,并用來作為綜合評價指標來衡量公司經(jīng)營業(yè)績。相對于傳統(tǒng)預(yù)算評價指標,EVA能對公司的價值創(chuàng)造能力與經(jīng)濟效率實施直觀與準確的反映。本文基于全面預(yù)算管理與EVA相結(jié)合的理論,研究了 C供電公司的全面預(yù)算管理當前狀況,分別對全面預(yù)算管理的原則、組織體系、組織機構(gòu)、預(yù)算編制、預(yù)算執(zhí)行、預(yù)算考核與評價環(huán)節(jié)進行具體分析,發(fā)現(xiàn)C供電公司在傳統(tǒng)全面管理的系統(tǒng)中有如下不足:第一,預(yù)算管理的問題,即管理觀念存在誤區(qū)、管理組織系統(tǒng)不完善。第二,預(yù)算編制環(huán)節(jié),存在預(yù)算編制的方法簡單、預(yù)算目標與實際脫軌等問題。第三,預(yù)算執(zhí)行環(huán)節(jié)的不足,分別是公司對預(yù)算執(zhí)行的跟蹤不夠、預(yù)算調(diào)整數(shù)額較大。第四,預(yù)算考核與評價環(huán)節(jié)的問題,即考核方法簡單與考核力度太小,并且考核目標缺少激勵性。針對這些不足,本文結(jié)合EVA思想建立新的C供電公司全面預(yù)算管理系統(tǒng),分別在預(yù)算目標、組織體系、編制、控制以及考核環(huán)節(jié),依據(jù)公司所處社會環(huán)境與本身發(fā)展能力,給出相應(yīng)對策。希望可以透過預(yù)算的管理讓公司利用自身優(yōu)勢對有關(guān)的資源進行有效整合,真正讓公司的價值可以達到最大化,從而能夠證明應(yīng)用EVA的全面預(yù)算管理,對公司有著巨大價值。
[Abstract]:Since 20th century, the overall budget management has gradually become the main means of the company management. After continuous changes and development, the overall budget management has been gradually from the production plan of the company. Coordinated development tools and methods, a little bit of growth to include compilation, implementation, evaluation and other comprehensive management system, so comprehensive budget management also plays a vital role in the management of enterprises. Now. With the development of economy, the capital market is becoming more and more active, and the management of the company pays more attention to the value increase of shareholders. Because of this, the value driver has been widely paid attention to. EVA (Economic value added). That is, the net operating profit after tax deducts the surplus of all capital costs. The theory of economic added value is published in an important journal for the first time in early 1980s, by Scott, an American consulting firm. Since then, EVA has been widely used by a variety of companies, and used as a comprehensive evaluation index to measure the performance of the company. Compared with the traditional budget evaluation indicators. EVA can directly and accurately reflect the value creation ability and economic efficiency of a company. This paper is based on the theory of the combination of total budget management and EVA. This paper studies the current situation of the overall budget management in C Power supply Company, and analyzes the principles, organization system, organization, budget making, budget execution, budget assessment and evaluation of the overall budget management. Found that C power supply company in the traditional overall management system has the following shortcomings: first, the budget management problems, that is, the misconception of management, management organization system is not perfect. Second, budget preparation. There are simple methods of budgeting, budget goals and actual derailment and other problems. Third, the lack of budget implementation link, respectively, the company is not enough to track the budget implementation, budget adjustment amount is larger. 4th. The problems of budget assessment and evaluation, that is, simple assessment methods and too little assessment, and the lack of incentive to assess the objectives. In view of these deficiencies. Combined with the idea of EVA, this paper establishes a new comprehensive budget management system of C power supply company, which is based on the social environment and development ability of the company in the aspects of budget objectives, organization system, compilation, control and examination. It is hoped that the company can make use of its own advantages to effectively integrate the related resources through the management of the budget, so that the value of the company can be maximized. Thus, it can prove that the application of EVA total budget management, has great value to the company.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.7
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本文編號：1490663