本文關(guān)鍵詞： 預(yù)算管理 柔性戰(zhàn)略 戰(zhàn)略導(dǎo)向 案例分析　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：面對(duì)信息全球化、經(jīng)濟(jì)全球化等一系列變革的沖擊,企業(yè)經(jīng)營(yíng)環(huán)境變化的速度是空前的。企業(yè)戰(zhàn)略和內(nèi)部控制制度能否適應(yīng)變化的需要,成為企業(yè)生存發(fā)展的關(guān)鍵。作為企業(yè)實(shí)現(xiàn)內(nèi)部控制重要手段的預(yù)算管理,能否適應(yīng)隨時(shí)發(fā)生的可預(yù)期或不可預(yù)期的變化;能否幫助企業(yè)合理的進(jìn)行資源配置,有效實(shí)現(xiàn)組織目標(biāo),成為關(guān)系企業(yè)生死存亡的重要問(wèn)題。目前,為了適應(yīng)這個(gè)變革的時(shí)代,許多企業(yè)的戰(zhàn)略已逐漸由剛性轉(zhuǎn)向柔性,著重關(guān)注企業(yè)的適應(yīng)性、變化性和靈活性,強(qiáng)調(diào)通過(guò)自身的變化,促進(jìn)企業(yè)抓住機(jī)遇、有效發(fā)展。傳統(tǒng)預(yù)算的剛性管理,已經(jīng)不能滿足企業(yè)發(fā)展的需要,企業(yè)柔性戰(zhàn)略與傳統(tǒng)預(yù)算管理之間的矛盾日趨明顯,企業(yè)柔性戰(zhàn)略和預(yù)算管理的有機(jī)結(jié)合成為目前亟待解決的問(wèn)題。本文主要采用系統(tǒng)分析法、文獻(xiàn)研究法和案例分析法,以M公司為例,通過(guò)實(shí)地調(diào)研,查找問(wèn)題并進(jìn)行原因分析,探尋柔性戰(zhàn)略與預(yù)算管理的結(jié)合點(diǎn),構(gòu)建基于柔性戰(zhàn)略的預(yù)算管理的新模式。本文共有六個(gè)部分:第一部分為緒論,主要包括研究背景、意義、研究?jī)?nèi)容、方法和思路以及文獻(xiàn)綜述等;第二部分為理論基礎(chǔ),主要有戰(zhàn)略管理理論、柔性戰(zhàn)略理論、預(yù)算管理理論和內(nèi)部控制理論;第三部分是M公司概況及其預(yù)算管理現(xiàn)狀分析,在對(duì)M公司現(xiàn)狀進(jìn)行介紹的基礎(chǔ)上,分析了其在預(yù)算管理上存在的主要問(wèn)題和原因;第四部分是M公司基于柔性戰(zhàn)略的預(yù)算管理框架設(shè)計(jì)研究,主要包括預(yù)算管理的改進(jìn)思路、預(yù)算目標(biāo)的確定、預(yù)算管理模式的確立、編制程序與方法的選擇;第五部分是M公司基于柔性戰(zhàn)略預(yù)算管理的運(yùn)行研究,主要包括M公司預(yù)算管理組織機(jī)構(gòu)的設(shè)置、管理流程的優(yōu)化、預(yù)算管理控制制度的完善、預(yù)算管理目標(biāo)考評(píng)和獎(jiǎng)懲機(jī)制的健全等;第六部分是研究結(jié)論。本文在對(duì)M公司經(jīng)營(yíng)狀況、預(yù)算管理存在的問(wèn)題進(jìn)行分析的基礎(chǔ)上,構(gòu)建了一套基于柔性戰(zhàn)略的預(yù)算管理的新模式,有效的提高了公司的預(yù)算管理水平和行業(yè)競(jìng)爭(zhēng)力,對(duì)M公司有較強(qiáng)的適用性。同時(shí),通過(guò)對(duì)M公司進(jìn)行案例分析,尋找出柔性戰(zhàn)略和預(yù)算管理的結(jié)合點(diǎn)和結(jié)合方式,對(duì)其他同類企業(yè)具有一定的參考和推廣價(jià)值。
[Abstract]:In the face of the impact of a series of changes, such as information globalization and economic globalization, the pace of change in the business environment of enterprises is unprecedented. Can enterprise strategies and internal control systems adapt to the changing needs? As an important means to achieve internal control, whether budget management can adapt to the expected or unexpected changes occurring at any time, whether to help the enterprise to allocate resources reasonably, is the key to the survival and development of enterprises. The effective realization of organizational goals has become an important issue related to the survival or death of enterprises. At present, in order to adapt to this era of change, many enterprises' strategies have gradually shifted from rigidity to flexibility, focusing on the adaptability, variability and flexibility of enterprises. It is emphasized that through its own changes, enterprises can be promoted to seize the opportunity and develop effectively. The rigid management of traditional budget can no longer meet the needs of enterprise development, and the contradiction between flexible strategy and traditional budget management is becoming more and more obvious. The organic combination of flexible strategy and budget management has become an urgent problem to be solved. This paper mainly adopts system analysis, literature research and case analysis, taking M Company as an example, through field investigation. Find out the problems and analyze the reasons, explore the combination of flexible strategy and budget management, and construct a new model of budget management based on flexible strategy. This paper has six parts: the first part is introduction, including the research background, significance, The second part is the theoretical basis, including strategic management theory, flexible strategic theory, budget management theory and internal control theory. The third part is the general situation of M Company and the analysis of the current situation of budget management. On the basis of introducing the current situation of M Company, the paper analyzes the main problems and reasons of its budget management. The 4th part is the research on the design of budget management framework based on flexible strategy in M Company, including the improvement of budget management, the determination of budget objectives, the establishment of budget management model, the selection of compiling procedures and methods. The 5th part is the research on the operation of M company based on flexible strategic budget management, including the setting up of budget management organization, the optimization of management process, the perfection of budget management control system, the establishment of budget management organization, the optimization of management process, and the improvement of budget management control system. The 6th part is the conclusion of the research. Based on the analysis of M Company's operating situation and the problems of budget management, A new model of budget management based on flexible strategy is constructed, which effectively improves the level of budget management and industry competitiveness of the company, and has a strong applicability to M Company. At the same time, through the case study of M Company, To find out the combination of flexible strategy and budget management, it has certain reference and promotion value for other similar enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426;F406.7

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