本文關(guān)鍵詞： 全面預(yù)算管理 EVA HB制造公司　出處：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：作為企業(yè)經(jīng)營(yíng)管理活動(dòng)中的重要的手段和工具,全面預(yù)算管理已然發(fā)展為集計(jì)劃、監(jiān)督、考核及激勵(lì)等作用為一體的管理體系,而且在企業(yè)的管理系統(tǒng)和內(nèi)部控制過(guò)程中占據(jù)著核心位置。但是,企業(yè)的價(jià)值創(chuàng)造能力因經(jīng)濟(jì)的快速發(fā)展和資本市場(chǎng)的不斷完善越來(lái)越受到人們的關(guān)注,股東價(jià)值最大化也成為了企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的目標(biāo)。1982年,美國(guó)的一家管理咨詢公司——思騰·思特(Stern Steward)公司首次提出了經(jīng)濟(jì)增加值(EVA),隨后,這一指標(biāo)被廣泛應(yīng)用于眾多行業(yè)及企業(yè)并取得很大的成效。EVA是指企業(yè)稅后營(yíng)業(yè)凈利潤(rùn)在扣除了所有資本成本后的盈余,相對(duì)于傳統(tǒng)的預(yù)算評(píng)價(jià)指標(biāo),EVA指標(biāo)更能真實(shí)地反映企業(yè)的經(jīng)濟(jì)效率和價(jià)值創(chuàng)造能力,將EVA引入全面預(yù)算管理,可以使全面預(yù)算管理的整個(gè)過(guò)程都服務(wù)于企業(yè)的價(jià)值創(chuàng)造。本文以國(guó)內(nèi)外學(xué)者對(duì)全面預(yù)算管理、EVA和基于EVA的全面預(yù)算管理的研究現(xiàn)狀為起點(diǎn),簡(jiǎn)要闡述了全面預(yù)算管理與EVA的相關(guān)理論,并對(duì)EVA在全面預(yù)算管理中的應(yīng)用進(jìn)行了闡釋和分析。在此基礎(chǔ)上,本文以HB制造公司為研究對(duì)象,對(duì)其基于EVA的全面預(yù)算管理的構(gòu)建進(jìn)行了深入分析和說(shuō)明。目前,HB制造公司的全面預(yù)算管理采用的是以利潤(rùn)為導(dǎo)向的傳統(tǒng)模式,本文對(duì)其目前模式下的全面預(yù)算管理組織機(jī)構(gòu)、全面預(yù)算編制、全面預(yù)算執(zhí)行控制和全面預(yù)算考評(píng)等情況進(jìn)行了剖析,發(fā)現(xiàn)其全面預(yù)算管理體系存在預(yù)算目標(biāo)具有短視性、預(yù)算管理體系不利于公司長(zhǎng)期價(jià)值的實(shí)現(xiàn)、未建立具體的預(yù)算考評(píng)激勵(lì)方法等問(wèn)題。針對(duì)上述問(wèn)題,本文將EVA引入到HB制造公司的全面預(yù)算管理體系中,將其預(yù)算組織機(jī)構(gòu)劃分為EVA責(zé)任中心,并以EVA目標(biāo)為起點(diǎn)為其進(jìn)行預(yù)算編制,使其預(yù)算執(zhí)行控制和考評(píng)與EVA指標(biāo)緊密結(jié)合,最后提出幾點(diǎn)保障措施以確保全面預(yù)算管理體系能夠有效實(shí)行。本文在基于EVA的全面預(yù)算管理體系的研究和改進(jìn)過(guò)程中,仍然存在一些難以避免的漏洞,這需要在實(shí)踐中不斷改進(jìn)和完善。
[Abstract]:As an important means and tool in enterprise management activities, comprehensive budget management has developed into a management system that integrates the functions of planning, supervision, examination and encouragement. Moreover, it occupies the core position in the process of management system and internal control of enterprises. However, the value creation ability of enterprises is paid more and more attention due to the rapid development of economy and the continuous improvement of capital market. In 1982, a management consulting firm in the United States, Stern Steward, for the first time, proposed the value added of economy (EVAN). This indicator has been widely used in many industries and enterprises and has achieved great success. Eva refers to the surplus of the net operating profit after deducting all the capital costs. Compared with the traditional budget evaluation index, EVA can truly reflect the economic efficiency and value creation ability of the enterprise, and introduce EVA into the overall budget management. It can make the whole process of total budget management serve the value creation of enterprises. This paper briefly expounds the related theories of total budget management and EVA, and explains and analyzes the application of EVA in total budget management. On this basis, this paper takes HB Manufacturing Company as the research object. The construction of total budget management based on EVA is deeply analyzed and explained. At present, the overall budget management of HB manufacturing company is based on the traditional profit-oriented mode. The comprehensive budget preparation, the overall budget execution control and the comprehensive budget evaluation are analyzed. It is found that the overall budget management system has short-sighted budget objectives, and the budget management system is not conducive to the realization of the long-term value of the company. In view of the above problems, this paper introduces EVA into the overall budget management system of HB manufacturing company, and divides its budget organization into EVA responsibility center. The EVA target is taken as the starting point for the budget preparation, so that the budget execution control and evaluation are closely combined with the EVA index. Finally, some safeguards are put forward to ensure that the overall budget management system can be implemented effectively. In the process of research and improvement of the overall budget management system based on EVA, there are still some unavoidable loopholes in this paper. This needs to be continuously improved and perfected in practice.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F406.7

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