本文選題：平衡計(jì)分卡　切入點(diǎn)：全面預(yù)算管理　出處：《重慶理工大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理是以全面預(yù)算為手段對企業(yè)內(nèi)部各部門、各單位的各種活動進(jìn)行規(guī)劃,并對相關(guān)財(cái)務(wù)及非財(cái)務(wù)資源進(jìn)行配置、控制、考核,以便有效地組織和協(xié)調(diào)企業(yè)的經(jīng)營活動,實(shí)現(xiàn)特定的經(jīng)營目標(biāo)。全面預(yù)算管理是戰(zhàn)略管理的一種手段,戰(zhàn)略目標(biāo)可以通過預(yù)算管理來實(shí)現(xiàn)。要想清晰的表達(dá)企業(yè)戰(zhàn)略目標(biāo),可以借助平衡計(jì)分卡系統(tǒng),將具體預(yù)算目標(biāo)與戰(zhàn)略規(guī)劃有機(jī)結(jié)合,可以實(shí)現(xiàn)企業(yè)長期目標(biāo)與短期計(jì)劃的有效銜接,保證戰(zhàn)略的順利實(shí)施,最終達(dá)成戰(zhàn)略目標(biāo)和保證企業(yè)健康發(fā)展。融合了平衡計(jì)分卡的全面預(yù)算管理體系將真正集結(jié)果導(dǎo)向與過程控制為一體,是全面預(yù)算管理未來發(fā)展的方向。本文以H公司為案例對象,通過實(shí)地調(diào)研和分析發(fā)現(xiàn),H公司的全面預(yù)算管理工作存在的最主要問題是以短期的年度預(yù)算作為預(yù)算工作重點(diǎn),沒有編制能體現(xiàn)戰(zhàn)略目標(biāo)的中長期預(yù)算,存在預(yù)算與戰(zhàn)略脫節(jié)的現(xiàn)象,使得公司的預(yù)算無法與戰(zhàn)略目標(biāo)結(jié)合�；诖�,本文提出應(yīng)用平衡計(jì)分卡,通過繪制戰(zhàn)略地圖,將企業(yè)戰(zhàn)略目標(biāo)轉(zhuǎn)化成中長期預(yù)算目標(biāo),從而達(dá)到優(yōu)化H公司全面預(yù)算管理工作的目的。一定程度上來講,本文對促進(jìn)相關(guān)企業(yè)的可持續(xù)健康發(fā)展和企業(yè)管理能力的提高具有一定的理論意義。
[Abstract]:Comprehensive budget management is to use the comprehensive budget as a means to plan the activities of various departments and units within the enterprise, and to allocate, control and assess the related financial and non-financial resources. In order to effectively organize and coordinate the business activities of the enterprise and achieve the specific business objectives. Comprehensive budget management is a means of strategic management, strategic objectives can be achieved through budget management. With the help of the balanced Scorecard system, the specific budget objectives and strategic planning can be combined organically, which can effectively link the long-term goals with the short-term plans, and ensure the smooth implementation of the strategy. Finally achieve the strategic goal and ensure the healthy development of the enterprise. The comprehensive budget management system, which integrates the balanced Scorecard, will truly integrate the result orientation and process control. This paper takes H Company as an example, through field investigation and analysis, finds that the most important problem in the overall budget management of H Company is to take the short-term annual budget as the focal point of the budget work. There is no medium and long term budget that can reflect the strategic objective, and there is the phenomenon that the budget is out of touch with the strategy, which makes the company's budget unable to be combined with the strategic objective. Based on this, this paper proposes to apply the balanced Scorecard to draw the strategic map. To transform the strategic objectives of the enterprise into medium- and long-term budget objectives, so as to achieve the goal of optimizing the overall budget management of H Company. To a certain extent, This paper has certain theoretical significance to promote the sustainable and healthy development of related enterprises and the improvement of enterprise management ability.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙鳳英;彭曉濤;;戰(zhàn)略導(dǎo)向下企業(yè)全面預(yù)算管理改進(jìn)[J];財(cái)會通訊;2015年26期

2 鄔貴軍;;ERP在全面預(yù)算管理系統(tǒng)中的應(yīng)用研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年09期

3 馬麗萍;;企業(yè)全面預(yù)算管理的編制與控制[J];中外企業(yè)家;2014年33期

4 謝志華;黃同鶴;;預(yù)算考評的陷阱、成因及其對策[J];會計(jì)之友;2014年32期

5 洪虹;;企業(yè)預(yù)算管理執(zhí)行和調(diào)整相關(guān)問題探討[J];商業(yè)經(jīng)濟(jì);2014年07期

6 侯倩雯;;平衡計(jì)分卡指標(biāo)及權(quán)重設(shè)計(jì)文獻(xiàn)綜述[J];時(shí)代金融;2014年03期

7 張金娣;;關(guān)于混凝土企業(yè)財(cái)務(wù)預(yù)算編制問題的思考[J];商;2013年23期

8 楊f3;;基于平衡計(jì)分卡和作業(yè)成本法的航運(yùn)企業(yè)成本控制研究[J];對外經(jīng)貿(mào);2013年11期

9 黃漢玲;;信息化基礎(chǔ)上的企業(yè)全面預(yù)算管理[J];會計(jì)師;2013年08期

10 范經(jīng)華;;基于平衡計(jì)分卡的內(nèi)部審計(jì)質(zhì)量控制評價(jià)指標(biāo)體系探討[J];審計(jì)研究;2013年02期

，

本文編號：1671633