本文關(guān)鍵詞：基于平衡計(jì)分卡的TD建材公司全面預(yù)算管理研究　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

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【摘要】：全面預(yù)算管理自20世紀(jì)產(chǎn)生至今一直都是企業(yè)發(fā)展的重要手段之一,經(jīng)過(guò)了幾百年的不斷變革和發(fā)展,最終形成了現(xiàn)在企業(yè)中廣泛應(yīng)用的全面預(yù)算的管理體系。全面預(yù)算管理之“全面”,就是因?yàn)樗恕叭~,全員,全程”的含義。在全面預(yù)算中,企業(yè)所有的環(huán)節(jié)都被納入預(yù)算管理體系中,包括企業(yè)所有的部門(mén),甚至所有的人員。全面預(yù)算管理對(duì)于建立現(xiàn)代企業(yè)制度,提高企業(yè)管理水平,增強(qiáng)企業(yè)競(jìng)爭(zhēng)力有著重要意義。傳統(tǒng)的全面預(yù)算體系包括業(yè)務(wù)預(yù)算,財(cái)務(wù)預(yù)算和資金支持預(yù)算三部分。其中以銷售預(yù)算和經(jīng)營(yíng)預(yù)算編制財(cái)務(wù)預(yù)算。然而這種基于外部環(huán)境穩(wěn)定,市場(chǎng)競(jìng)爭(zhēng)和平和財(cái)務(wù)目標(biāo)邏輯下的預(yù)算體系,已經(jīng)無(wú)法適應(yīng)現(xiàn)代化的動(dòng)態(tài)市場(chǎng)環(huán)境。傳統(tǒng)的全面預(yù)算管理體系不僅無(wú)法充分的發(fā)揮出其應(yīng)有的功能,反而還制約了企業(yè)的發(fā)展速度。因此本文將結(jié)合平衡計(jì)分卡來(lái)對(duì)傳統(tǒng)的全面預(yù)算管理體系加以改進(jìn),對(duì)全面預(yù)算與平衡計(jì)分卡相結(jié)合的可行性和必要性進(jìn)行分析,最終形成能夠更加適應(yīng)市場(chǎng)變化的全面預(yù)算管理體系。本文以TD建材公司為例,通過(guò)對(duì)TD建材公司的預(yù)算現(xiàn)狀進(jìn)行分析,找到其存在的問(wèn)題,并對(duì)這些問(wèn)題進(jìn)行具體的分析。通過(guò)對(duì)公司近三年財(cái)務(wù)數(shù)據(jù)進(jìn)行分析和對(duì)比,得出現(xiàn)有預(yù)算體系中存在的問(wèn)題,缺陷以及現(xiàn)有的公司戰(zhàn)略目標(biāo)。建立適應(yīng)該公司的基于平衡計(jì)分卡的全面預(yù)算管理體系,將平衡計(jì)分卡特有的四個(gè)維度融入到全面預(yù)算管理中,通過(guò)對(duì)財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的具體分析,建立一個(gè)使TD建材公司能夠更加適應(yīng)市場(chǎng)發(fā)展變化的全面預(yù)算管理體系。通過(guò)這一全新的體系,使TD建材公司更加接近公司的戰(zhàn)略目標(biāo),完成公司長(zhǎng)遠(yuǎn)發(fā)展的美好愿景。基于平衡計(jì)分卡的全面預(yù)算管理體系比傳統(tǒng)的全面預(yù)算管理體系增加了對(duì)于非財(cái)務(wù)指標(biāo)的分析,而這些非財(cái)務(wù)指標(biāo)往往是公司發(fā)展容易忽視但卻影響重大的因素,這些因素雖然看似零散,但是對(duì)公司的發(fā)展有很大的影響。本文針對(duì)TD建材公司建立了基于平衡計(jì)分卡的全面預(yù)算管理體系,并利用該體系進(jìn)行了預(yù)算嘗試。新的全面預(yù)算管理體系中對(duì)于非財(cái)務(wù)指標(biāo)的考慮,使公司在編制預(yù)算的時(shí)候能夠更加全面的去感受市場(chǎng)環(huán)境變化因素所帶來(lái)的變化。通過(guò)對(duì)比發(fā)現(xiàn),基于平衡計(jì)分卡做出的全面預(yù)算,預(yù)算數(shù)值更加接近實(shí)際發(fā)生的數(shù)值,這一全新的體系使公司的預(yù)算能夠更加真實(shí)準(zhǔn)確的反應(yīng)出公司的發(fā)展?fàn)顩r,由此證明了基于平衡計(jì)分卡的全面預(yù)算體系是可行并且有效的。
[Abstract]:Comprehensive budget management since twentieth Century has always been one of the important means of enterprise development, through the development and change of hundreds of years, and eventually formed a widely used now in the enterprise comprehensive budget management system. The comprehensive budget management of the "comprehensive", because it contains a "full, full, full of meaning in the overall budget, all aspects of business are included in the budget management system, including enterprises in all sectors, even all the staff. The comprehensive budget management for the establishment of a modern enterprise system, improve enterprise management level, has important significance to enhance the competitiveness of enterprises. The traditional comprehensive budget system includes business budget and financial budget. The three part of the funds to support the budget. The sales budget and budget budget. However the stable external environment based on market competition and financial goal of peace The logic of the budget system, has been unable to adapt to the dynamic market environment. The modernization of the traditional comprehensive budget management system can not fully play its proper function, but also restricts the pace of development of the enterprise. This paper will combine the Balanced Scorecard to the traditional comprehensive budget management system to be improved, analyzed the feasibility and necessity the combination of comprehensive budget and the balanced scorecard, the final formation can be more adapt to market changes in the overall budget management system. In this paper, TD building materials company as an example, through the analysis of TD building materials company's budget situation, find the existing problems, and carries on the concrete analysis on these problems. Through analysis and comparison of the company nearly three years of financial data, some existing problems in the budget system, the existing defects and the strategic objectives of the company. The company should establish a suitable base On balance scorecard comprehensive budget management system, into four dimensions of the Balanced Scorecard specific to the comprehensive budget management, through the analysis of specific financial indicators and non-financial indicators, the establishment of a TD building materials company to adapt to changes in market development is comprehensive budget management system. Through this new system so, TD building materials company strategic target closer to the company's vision to complete the company's long-term development. The Balanced Scorecard of the comprehensive budget management system based on the traditional comprehensive budget management system has increased for the analysis of non financial indicators and non-financial indicators, these companies are often easy to overlook development but the impact of major factors, these although seemingly fragmented, but has a great influence on the development of the company. This paper TD building materials company established a balanced scorecard comprehensive budget management system based on And, try to use the budget system. The comprehensive budget management in the new system for non-financial indicators into account, the company will be more fully to the changes brought about by the factors of the change of market environment in the preparation of the budget. By comparison, the Balanced Scorecard to make comprehensive budget based on the budget is more close to the numerical actually, this new system so that the company's budget can more accurately reflect the development status of the company, it is proved that the comprehensive budget system based on the balanced scorecard is feasible and effective.

【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)】：F426.92;F406.7

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