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

【摘要】：全面預(yù)算管理作為對(duì)現(xiàn)代企業(yè)的成熟與發(fā)展起過(guò)重大推動(dòng)作用的管理系統(tǒng),對(duì)提高企業(yè)的管理效率與市場(chǎng)競(jìng)爭(zhēng)力至關(guān)重要。上世紀(jì)20年代,全面預(yù)算管理首次被應(yīng)用于企業(yè)管理當(dāng)中,取得了很好的效果,隨后就被更多的企業(yè)管理者所采用,成了企業(yè)管理的重要組成部分。近年在我國(guó)政府高度重視和大力支持下,廣大企業(yè)紛紛加入到全面預(yù)算管理的實(shí)踐隊(duì)伍中。但是有相當(dāng)一部分企業(yè)的全面預(yù)算管理應(yīng)用效果并不理想,究其原因,主要是對(duì)全面預(yù)算管理認(rèn)識(shí)不到位,尤其在全面預(yù)算管理流程方面存在著許多問(wèn)題,例如預(yù)算編制流程效率低、預(yù)算執(zhí)行流程難以控制等,這就為企業(yè)全面預(yù)算管理流程再造提出了管理上的要求。本文所研究的B集團(tuán)成立于2005年,是一家致力于藥品研發(fā)、生產(chǎn)、銷(xiāo)售一條龍的集團(tuán)化企業(yè),其在2013年引入全面預(yù)算管理,但是現(xiàn)有的全面預(yù)算管理流程并不健全,存在流程不合理,審批節(jié)點(diǎn)過(guò)多等問(wèn)題,甚至一些關(guān)鍵的預(yù)算流程還是空白,已經(jīng)嚴(yán)重影響企業(yè)下一階段的發(fā)展。本文通過(guò)對(duì)B集團(tuán)現(xiàn)狀的研究和分析,充分考慮到再造前B集團(tuán)預(yù)算流程存在的問(wèn)題,對(duì)照國(guó)內(nèi)外先進(jìn)的預(yù)算管理經(jīng)驗(yàn),運(yùn)用企業(yè)流程再造理論,提出了B集團(tuán)全面預(yù)算管理流程再造方案。該方案充分體現(xiàn)全面預(yù)算的全面性和全員性,先完成組織重構(gòu),解決B集團(tuán)組織架構(gòu)不合理、職責(zé)不清的問(wèn)題,再確定的預(yù)算目標(biāo),然后正確的執(zhí)行預(yù)算,最后建立健全預(yù)算考核與分析體系,使再造后的預(yù)算流程更加科學(xué)、順暢;并確保在B集團(tuán)新組織架構(gòu)下每個(gè)預(yù)算流程都能高效運(yùn)行,以提高財(cái)務(wù)管理效率,增強(qiáng)財(cái)務(wù)的監(jiān)督控制職能,為B集團(tuán)企業(yè)戰(zhàn)略目標(biāo)實(shí)現(xiàn)提供有利支持。同時(shí)借鑒平衡計(jì)分卡對(duì)流程再造后的效果進(jìn)行評(píng)價(jià),確定再造后流程的優(yōu)越性、有效性,使它更加適應(yīng)B集團(tuán)經(jīng)營(yíng)管理的需要。希望能通過(guò)對(duì)B集團(tuán)全面預(yù)算管理流程的再造,為那些正在發(fā)展中、全面預(yù)算管理制度不成熟的企業(yè),在面臨全面預(yù)算管理流程方面的問(wèn)題時(shí)提供一個(gè)參考案例。
[Abstract]:As a management system that plays an important role in the maturation and development of modern enterprises, comprehensive budget management plays an important role in improving the management efficiency and market competitiveness of enterprises. Comprehensive budget management has been applied to enterprise management for the first time, and has achieved good results, and then adopted by more and more enterprise managers, which has become an important part of enterprise management. In recent years, our government has attached great importance to and strongly supported it. The vast number of enterprises have joined in the practice of comprehensive budget management. However, a considerable number of enterprises have not achieved ideal results in the application of comprehensive budget management. The main reason is that the understanding of comprehensive budget management is not in place. In particular, there are many problems in the overall budget management process, such as the low efficiency of the budget preparation process, the difficulty in controlling the budget execution process, and so on. This puts forward management requirements for the reengineering of the enterprise's overall budget management process. Group B, which was established in 2005, is a collectivized enterprise committed to drug research and development, production and sales. It introduced total budget management in 2013, but the existing overall budget management process is not sound, there are some problems such as unreasonable process, too many examination and approval nodes, and even some key budget processes are still blank. It has seriously affected the development of the next stage of the enterprise. Through the research and analysis of the present situation of Group B, this paper fully considers the problems existing in the budget process of Group B before reengineering, contrasts with the advanced experience of budget management at home and abroad. Based on the theory of business process reengineering, this paper puts forward the overall budget management process reengineering scheme of Group B. this scheme fully reflects the comprehensiveness and all-staff nature of the overall budget, and first completes the organizational reconfiguration and solves the unreasonable organizational structure of Group B. The problem of unclear responsibilities, then determine the budget objectives, and then correctly implement the budget, and finally establish a sound budget assessment and analysis system, so that the budget process after re-engineering more scientific, smooth; And to ensure that each budget process can be run efficiently under the new organizational structure of Group B to improve the efficiency of financial management and enhance the function of financial supervision and control, At the same time, using the balanced scorecard to evaluate the effect of the process reengineering, determine the superiority and effectiveness of the reengineering process. To make it more suitable for the needs of Group B. it is hoped that through the reengineering of the overall budget management process of Group B. it is hoped that for those enterprises that are in the process of developing a comprehensive budget management system that is not mature, Provide a reference case in the face of problems in the overall budget management process.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.72;F406.7

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