本文關(guān)鍵詞：HR集團(tuán)全面預(yù)算管理研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近幾年,中國整體經(jīng)濟(jì)下行嚴(yán)重,實(shí)體經(jīng)濟(jì)萎靡不振,面對此種困境,國內(nèi)企業(yè)尤其是大型的集團(tuán)型企業(yè),應(yīng)積極通過采用有效的管理手段,提升企業(yè)管理水平,度過目前的艱難困境。全面預(yù)算管理在我國理論界和實(shí)務(wù)界經(jīng)過長期的不斷發(fā)展和實(shí)踐,逐步實(shí)現(xiàn)了從傳統(tǒng)財(cái)務(wù)預(yù)算管理到全面預(yù)算管理的轉(zhuǎn)變,目前被越來越多的集團(tuán)型企業(yè)所應(yīng)用。可是在全面預(yù)算管理的推行過程中,尤其是初始試行階段,因?yàn)槿骖A(yù)算管理理論的僵化和和企業(yè)管理經(jīng)驗(yàn)的缺乏,往往使企業(yè)在實(shí)施時覺得有心無力,無法獲得想要的管理效果�；诖吮尘�,本文以HR集團(tuán)為研究對象,描述其在實(shí)施全面預(yù)算管理初期出現(xiàn)的問題,并針對問題進(jìn)行分析和延展研究,探索國內(nèi)企業(yè)如何更好更有效的實(shí)施全面預(yù)算管理。HR集團(tuán)股份有限公司在有色金屬行業(yè)中一直占有重要地位,近幾年來受國外市場和國家整體經(jīng)濟(jì)環(huán)境影響,市場行情一路走低,已經(jīng)連續(xù)三年銷售業(yè)績下滑,利潤為負(fù),導(dǎo)致集團(tuán)面臨生死存亡。在內(nèi)憂外患的情況下,HR集團(tuán)在等待整體市場行情好轉(zhuǎn),有色金屬價格回升的同時,也期望通過加強(qiáng)內(nèi)部管理手段,控制并降低成本費(fèi)用,以順利度過有色金屬行業(yè)的寒冬。HR集團(tuán)高層經(jīng)過研究決定,成立集團(tuán)層面的預(yù)算管理委員會,在集團(tuán)范圍內(nèi)試行全面預(yù)算管理。本文首先對全面預(yù)算管理的背景以及國內(nèi)外預(yù)算管理研究發(fā)展?fàn)顩r進(jìn)行了闡述,對比分析了國內(nèi)外全面預(yù)算管理理論的發(fā)展歷程,進(jìn)而描述了全面預(yù)算管理的相關(guān)理論。在此基礎(chǔ)上,以HR集團(tuán)全面預(yù)算管理的運(yùn)行情況為案例進(jìn)行了考察研究,通過跟蹤考察和研究該集團(tuán)首次實(shí)行全面預(yù)算管理的情況,對其全面預(yù)算管理初步實(shí)施的效果進(jìn)行了深入調(diào)查,重點(diǎn)討論全面預(yù)算管理工作在初步試行過程中遇到的難題,以及由此引發(fā)的對國內(nèi)企業(yè)實(shí)施全面預(yù)算管理的思考,對如何更好實(shí)施全面預(yù)算管理提出了具體建議,以期對其他企業(yè)實(shí)施全面預(yù)算管理起到趨利避害的參考作用。
[Abstract]:In recent years, China's overall economic downturn is serious, the real economy is depressed. In the face of this dilemma, domestic enterprises, especially large conglomerate enterprises, should actively adopt effective management measures. Improve the level of enterprise management, through the current difficult predicament. Comprehensive budget management in our theoretical and practical circles after a long period of continuous development and practice. It has gradually realized the transformation from traditional financial budget management to comprehensive budget management, which has been applied by more and more group enterprises, but in the implementation process of comprehensive budget management, especially in the initial trial stage. Because of the inflexibility of comprehensive budget management theory and the lack of enterprise management experience, enterprises often feel powerless and unable to obtain the desired management effect. In this paper, HR Group is taken as the research object to describe the problems in the initial implementation of overall budget management, and to analyze and extend the problems. Explore domestic enterprises how to better and more effective implementation of comprehensive budget management. HR Group Co., Ltd. has been playing an important role in the non-ferrous metal industry. In recent years, under the influence of foreign markets and the overall economic environment of the country, the market has been declining all the way, and the sales performance has declined for three consecutive years, resulting in negative profits, leading to the survival of the group. While waiting for the overall market to improve and prices for nonferrous metals to pick up, HR expects to control and reduce costs by strengthening internal management. In order to smoothly survive the cold winter of non-ferrous metal industry. HR group through research decisions, set up a budget management committee at the group level. This paper first describes the background of comprehensive budget management and the research and development of budget management at home and abroad. This paper compares and analyzes the development course of the theory of comprehensive budget management at home and abroad, and then describes the relevant theories of comprehensive budget management. Taking the operation of HR Group's overall budget management as a case study, this paper investigates and studies the first implementation of comprehensive budget management by following up and studying the operation of HR Group's overall budget management. The effect of the initial implementation of the overall budget management is investigated, with emphasis on the difficulties encountered in the preliminary implementation of the overall budget management. As well as the resulting thinking on the domestic enterprises to implement comprehensive budget management, how to better implement the overall budget management put forward specific recommendations. With a view to the implementation of comprehensive budget management for other enterprises to play a beneficial role in avoiding harm.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.32

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