【摘要】：全面預(yù)算管理作為一項管理工具,是經(jīng)眾多企業(yè)實踐檢驗了的科學(xué)、合理、有效的管理控制方法,它集優(yōu)化資源配置、改善經(jīng)營管理、加強風(fēng)險控制等功能于一身,同時能夠把組織的多個關(guān)鍵要點融合并控制于一個相對統(tǒng)一的體系中,因而得到了理論和實務(wù)界的廣泛認(rèn)可。DC公司作為一家高新技術(shù)企業(yè),其所在的太陽能光伏行業(yè)受政府政策、市場需求、技術(shù)變革等外部環(huán)境因素影響比較明顯,從其行業(yè)特殊性考量,如何“修內(nèi)功以應(yīng)外力”,加強并改善內(nèi)部經(jīng)營管理以應(yīng)對多變外部環(huán)境對公司造成的影響就顯得尤為關(guān)鍵。因此,從DC公司戰(zhàn)略規(guī)劃和經(jīng)營實際出發(fā),構(gòu)建并實施戰(zhàn)略導(dǎo)向全面預(yù)算管理體系,就成為可供DC公司參考的管理途徑之一。當(dāng)前,理論界關(guān)于太陽能光伏行業(yè)實踐全面預(yù)算管理的研究與討論并不多,對此本文首先確定了研究方向和研究對象,接著搜集了國內(nèi)外預(yù)算管理理論相關(guān)文獻(xiàn)并對之進(jìn)行綜述性對照和梳理,由此探索并總結(jié)出戰(zhàn)略導(dǎo)向全面預(yù)算管理體系框架。隨后以該框架為參照,對DC公司預(yù)算管理的現(xiàn)狀和問題進(jìn)行有針對的分析和探討,明確了從DC公司戰(zhàn)略規(guī)劃和經(jīng)營實際出發(fā)改進(jìn)其現(xiàn)有預(yù)算管理的方向。緊接著本文綜合運用PEST、SWOT分析以及BCG矩陣等戰(zhàn)略工具對DC公司的內(nèi)外部環(huán)境進(jìn)行分析和討論,并結(jié)合DC公司產(chǎn)品結(jié)構(gòu)特點作出適合公司未來經(jīng)營發(fā)展的戰(zhàn)略規(guī)劃,同時運用戰(zhàn)略地圖實現(xiàn)公司戰(zhàn)略規(guī)劃與全面預(yù)算管理的無縫對接,隨后在此基礎(chǔ)上結(jié)合太陽能光伏行業(yè)自身特點及DC公司預(yù)算管理的現(xiàn)狀和問題,從組織架構(gòu)、預(yù)算編制、實施控制、預(yù)算考評等幾個方向,有的放矢地提出諸如在DC公司董事會下增設(shè)預(yù)算管理委員會、預(yù)算編制引入“滾動預(yù)算”等方法并靈活加以選用、增加“資本預(yù)算”的編制、優(yōu)化執(zhí)行控制流程和考評獎罰機(jī)制等解決方案,在為DC公司全面預(yù)算管理構(gòu)建一個完整體系的同時,更好地為其發(fā)展戰(zhàn)略的實現(xiàn)服務(wù)。本文通過對太陽能光伏行業(yè)實踐全面預(yù)算管理進(jìn)行嘗試性探討,希望在為DC公司改善自身經(jīng)營管理的同時,也能為類似的高新技術(shù)企業(yè)全面預(yù)算管理的實踐提供參考,并對全面預(yù)算管理在不同行業(yè)的實踐起到一定的補充效益。
[Abstract]:As a management tool, comprehensive budget management is a scientific, reasonable and effective management and control method that has been tested by many enterprises. It integrates the functions of optimizing the allocation of resources, improving management, strengthening risk control, etc. At the same time, the key points of the organization can be integrated and controlled in a relatively unified system, which has been widely recognized as a high-tech enterprise by both theoretical and practical circles. The solar photovoltaic industry in which it is located is obviously affected by external environmental factors such as government policies, market demand, technological changes, and so on. Considering the particularity of its industry, how to "repair internal work in order to respond to external forces"? Strengthening and improving internal management to cope with the impact of changing external environment on the company is particularly critical. Therefore, starting from the strategic planning and management practice of DC Company, the construction and implementation of a strategic oriented comprehensive budget management system has become one of the management approaches for the reference of DC Company. At present, there is not much research and discussion on the practice of total budget management in solar photovoltaic industry. In this paper, first of all, the research direction and research object are determined. Then it collects and summarizes the domestic and foreign relevant documents of budget management theory, and then explores and summarizes the framework of strategic oriented comprehensive budget management system. Based on the framework, this paper analyzes and discusses the current situation and problems of DC's budget management, and clarifies the direction of improving its current budget management from the perspective of DC's strategic planning and management practice. Then, this paper analyzes and discusses the internal and external environment of DC Company by using PEST,SWOT analysis and BCG matrix, and combines the characteristics of product structure of DC Company to make a strategic plan suitable for the future operation and development of the company. At the same time, the strategic map is used to realize the seamless docking of the company's strategic planning and overall budget management. Then, combining with the characteristics of the solar photovoltaic industry and the current situation and problems of the DC company's budget management, the paper discusses the organizational structure and budget preparation. Implementation of control, budget evaluation, and other directions, such as the establishment of a budget management committee under the board of directors of DC company, the introduction of "rolling budget" and flexible selection of budget preparation, so as to increase the preparation of "capital budget". In order to construct a complete system for the overall budget management of DC Company, we can optimize the execution control flow and the mechanism of evaluation, reward and penalty, and at the same time, better serve the realization of its development strategy. This paper attempts to discuss the practice of comprehensive budget management in solar photovoltaic industry, hoping that it can provide reference for the practice of comprehensive budget management of similar high-tech enterprises while improving its own management. And the overall budget management in the practice of different industries play a certain supplementary benefit.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.6

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