發(fā)布時(shí)間：2018-01-18 14:32

  本文關(guān)鍵詞：ZZ紡織公司基于業(yè)務(wù)流程重組的全面預(yù)算管理研究　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 業(yè)務(wù)流程重組 全面預(yù)算管理 紡織公司

【摘要】：國際金融危機(jī)使世界經(jīng)濟(jì)格局發(fā)生了深刻變化,新的貿(mào)易格局、產(chǎn)業(yè)分工、先進(jìn)的制造生產(chǎn)模式正在悄然形成。謀求新的生存出路、抓住新的發(fā)展機(jī)遇,成了全球紡織產(chǎn)業(yè)追尋的主題。作為我國傳統(tǒng)的制造業(yè)和重要的支柱產(chǎn)業(yè),紡織業(yè)對(duì)于緩解就業(yè)壓力、促進(jìn)經(jīng)濟(jì)社會(huì)發(fā)展起到了巨大作用。然而,近年來由于原料成本上漲、人民幣升值、勞動(dòng)成本增加、節(jié)能減排以及稅收政策的影響,紡織行業(yè)不得不尋求新的途徑來維持其生存和發(fā)展。全面預(yù)算管理作為銜接戰(zhàn)略目標(biāo)與執(zhí)行的有效管理工具,對(duì)整合與控制企業(yè)內(nèi)部資源起著非常重要的作用。為解決紡織企業(yè)面臨的諸多問題,本文力圖將業(yè)務(wù)流程重組與全面預(yù)算管理相結(jié)合,改變過去粗放的內(nèi)部管理模式,嚴(yán)格控制企業(yè)成本,合理分配企業(yè)現(xiàn)有資源,防范業(yè)務(wù)流程中存在的風(fēng)險(xiǎn)。本文總結(jié)了國內(nèi)外對(duì)全面預(yù)算管理的研究成果,闡述了全面預(yù)算管理體系和業(yè)務(wù)流程重組的相關(guān)理論,分析了基于業(yè)務(wù)流程重組的全面預(yù)算管理的優(yōu)勢(shì)。本文在理論分析的基礎(chǔ)上,結(jié)合ZZ紡織公司轉(zhuǎn)型升級(jí)期的實(shí)際情況,對(duì)公司的發(fā)展戰(zhàn)略進(jìn)行了分析,并依據(jù)公司的發(fā)展戰(zhàn)略對(duì)企業(yè)的關(guān)鍵業(yè)務(wù)流程進(jìn)行重組設(shè)計(jì)。重組后的業(yè)務(wù)流程減少了不增值的作業(yè)環(huán)節(jié),降低了不可控成本的影響,在此基礎(chǔ)上構(gòu)建該公司的全面預(yù)算管理體系,并提出了相應(yīng)的保障措施,希望能夠幫助公司提高風(fēng)險(xiǎn)控制水平、降低成本費(fèi)用。本文為ZZ紡織公司建立的基于業(yè)務(wù)流程重組的全面預(yù)算管理體系,仍需在實(shí)踐的過程中繼續(xù)完善。
[Abstract]:The international financial crisis has brought about profound changes in the world economic structure. The new trade pattern, industrial division of labor, and advanced manufacturing and production mode are quietly forming, seeking a new way out for survival and seizing new opportunities for development. As a traditional manufacturing industry and an important pillar industry, textile industry has played a great role in relieving employment pressure and promoting economic and social development. In recent years, due to the rising cost of raw materials, the appreciation of RMB, the increase of labor costs, energy saving and emission reduction, and the impact of tax policies. Textile industry has to find new ways to maintain its survival and development. Comprehensive budget management as an effective management tool to link strategic objectives and implementation. It plays a very important role in the integration and control of enterprise internal resources. In order to solve many problems faced by textile enterprises, this paper tries to combine business process reengineering with overall budget management. This paper summarizes the research results of comprehensive budget management at home and abroad, which changes the extensive internal management mode, strictly controls the enterprise cost, reasonably allocates the existing resources of the enterprise, and prevents the risks existing in the business process. This paper expounds the related theories of the overall budget management system and business process reengineering, and analyzes the advantages of the comprehensive budget management based on the business process reengineering. Combined with the actual situation of ZZ textile company in the period of transformation and upgrading, the development strategy of the company is analyzed. According to the development strategy of the company, the key business processes of the enterprise are redesigned. The reorganized business processes reduce the non-value-added activities, and reduce the impact of uncontrollable costs. On this basis, the overall budget management system of the company is constructed, and the corresponding protection measures are put forward, hoping to help the company to improve the level of risk control. The overall budget management system based on business process reengineering established by ZZ Textile Company still needs to be perfected in the process of practice.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.81;F406.7

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