本文選題：全面預(yù)算管理 + 價(jià)值鏈　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：在當(dāng)今世界經(jīng)濟(jì)全球化的格局下,中國(guó)企業(yè)面對(duì)著日益激烈的國(guó)內(nèi)外市場(chǎng)。全面預(yù)算管理作為管理會(huì)計(jì)系統(tǒng)的一個(gè)重要部分能夠使企業(yè)實(shí)現(xiàn)規(guī)模、成本、價(jià)格、質(zhì)量的市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì)和綜合經(jīng)濟(jì)效益,創(chuàng)造企業(yè)價(jià)值并且提升企業(yè)的核心競(jìng)爭(zhēng)力,它整合了企業(yè)的物流和信息流,對(duì)企業(yè)戰(zhàn)略目標(biāo)的規(guī)劃、日�；顒�(dòng)的控制、經(jīng)營(yíng)風(fēng)險(xiǎn)分散以及優(yōu)化資源配置有著重大意義。隨著預(yù)算管理不斷的發(fā)展,傳統(tǒng)的預(yù)算管理的弊端逐漸出現(xiàn),因此學(xué)術(shù)界將傳統(tǒng)預(yù)算管理理論向外拓展,與價(jià)值鏈理論和作業(yè)管理理論交叉融合用來(lái)解決傳統(tǒng)預(yù)算管理的弊端。基于價(jià)值鏈的全面預(yù)算管理體系是以企業(yè)的流程和作業(yè)為核心,通過(guò)分析企業(yè)的整體價(jià)值鏈來(lái)全面衡量企業(yè)內(nèi)部流程、供應(yīng)鏈和客戶(hù)關(guān)系,再通過(guò)消除非增值作業(yè)來(lái)優(yōu)化企業(yè)的作業(yè)流程,從而更好的適應(yīng)企業(yè)價(jià)值最大化目標(biāo)。本文以Y制造企業(yè)為研究對(duì)象,采用文獻(xiàn)研究、問(wèn)卷調(diào)查和案例分析等方法發(fā)現(xiàn)Y制造企業(yè)現(xiàn)行的預(yù)算管理存在一系列的問(wèn)題,導(dǎo)致預(yù)算管理無(wú)法發(fā)揮出積極作用,由此通過(guò)結(jié)合企業(yè)實(shí)際構(gòu)建基于價(jià)值鏈的全面預(yù)算管理體系來(lái)解決并完善Y制造企業(yè)的預(yù)算管理。本文首先闡述了基于價(jià)值鏈的全面預(yù)算管理體系的相關(guān)理論,重點(diǎn)說(shuō)明了價(jià)值鏈與全面預(yù)算相融合的效果和意義。然后通過(guò)從預(yù)算管理組織機(jī)構(gòu)的設(shè)立、編制內(nèi)容、編制流程以及對(duì)預(yù)算的控制、調(diào)整、考評(píng)這些方面對(duì)Y企業(yè)現(xiàn)行預(yù)算管理體系進(jìn)行分析,通過(guò)問(wèn)卷調(diào)查這種形式和相關(guān)的財(cái)務(wù)數(shù)據(jù)研究,深入挖掘出Y企業(yè)現(xiàn)行預(yù)算管理存在的問(wèn)題以及主要原因。再對(duì)改進(jìn)Y企業(yè)現(xiàn)有的預(yù)算管理提出了基于價(jià)值鏈的全面預(yù)算管理體系的改進(jìn)思路,具體的對(duì)Y企業(yè)外部?jī)r(jià)值鏈和內(nèi)部?jī)r(jià)值鏈進(jìn)行分析并且優(yōu)化,并以此構(gòu)建基于價(jià)值鏈的全面預(yù)算管理體系,從預(yù)算的基于戰(zhàn)略導(dǎo)向的目標(biāo)確定、預(yù)算的編制、預(yù)算執(zhí)行與控制和預(yù)算考評(píng)等方面進(jìn)行具體的闡述;最后,提出對(duì)于Y企業(yè)適用的基于價(jià)值鏈的全面預(yù)算體系的預(yù)期效果、預(yù)期不足和相應(yīng)的解決措施。本文希望能夠?qū)r(jià)值鏈和全面預(yù)算管理體系進(jìn)行深入研究,做出一個(gè)較為系統(tǒng)的探討,分析建立一個(gè)基于價(jià)值鏈的全面預(yù)算管理體系,解決Y企業(yè)在預(yù)算管理進(jìn)程中所遇到的實(shí)際問(wèn)題,并對(duì)企業(yè)的全面預(yù)算管理體系發(fā)展有所促進(jìn)與啟發(fā)。
[Abstract]:With the globalization of the world economy, Chinese enterprises are facing increasingly fierce domestic and foreign markets.As an important part of the management accounting system, comprehensive budget management can enable enterprises to realize the market competitive advantage of scale, cost, price, quality and comprehensive economic benefits, create enterprise value and enhance the core competitiveness of enterprises.It integrates the logistics and information flow of the enterprise, and has great significance for the planning of the enterprise's strategic goal, the control of daily activities, the dispersion of business risks and the optimization of resource allocation.With the continuous development of budget management, the disadvantages of traditional budget management appear gradually. Therefore, the traditional budget management theory is expanded outwards in academic circles, and intersected with value chain theory and activity management theory to solve the disadvantages of traditional budget management.The overall budget management system based on the value chain is based on the process and operation of the enterprise, through the analysis of the overall value chain of the enterprise to comprehensively measure the internal process, supply chain and customer relationship.By eliminating non-value-added activities to optimize the business process, so as to better adapt to the goal of maximizing enterprise value.This paper takes Y manufacturing enterprise as the research object, using the methods of literature research, questionnaire investigation and case analysis, finds that there are a series of problems in the current budget management of Y manufacturing enterprise, which lead to the budget management can not play a positive role.Therefore, the comprehensive budget management system based on the value chain is constructed to solve and perfect the budget management of Y manufacturing enterprise.This paper first expounds the related theories of the comprehensive budget management system based on the value chain, focusing on the effect and significance of the integration of the value chain and the comprehensive budget.Then through the establishment of the budget management organization, the content, the process, the control, adjustment and evaluation of the budget management system, the current budget management system of Y enterprise is analyzed.By means of questionnaire survey and related financial data research, the problems and main reasons of current budget management in Y enterprise are excavated deeply.Then to improve the existing budget management of Y enterprise put forward a comprehensive budget management system based on the value chain to improve the train of thought, specific analysis and optimization of the external value chain and internal value chain of Y enterprise.And build a comprehensive budget management system based on the value chain, from the budget based on the strategic direction of the goal determination, budget preparation, budget implementation and control and budget evaluation and other aspects of the specific elaboration;This paper puts forward the expected effect of the value chain based comprehensive budget system for Y enterprise, the expected deficiency and the corresponding solutions.This paper hopes to make a deep study on the value chain and the overall budget management system, to make a more systematic discussion, and to analyze and establish a comprehensive budget management system based on the value chain.To solve the practical problems encountered in the budget management process of Y enterprise, and to promote and enlighten the development of the overall budget management system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.4;F406.7

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