本文選題：全面預(yù)算管理 + 控制��； 參考：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文

【摘要】：企業(yè)中全面預(yù)算管理已經(jīng)被廣泛應(yīng)用,它對(duì)企業(yè)發(fā)展至關(guān)重要。然而隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈,傳統(tǒng)預(yù)算管理已經(jīng)無(wú)法滿足企業(yè)追求利潤(rùn)最大化的目標(biāo),因此將價(jià)值鏈理論融入到全面預(yù)算管理理論,從橫向價(jià)值鏈、縱向價(jià)值鏈和內(nèi)部對(duì)價(jià)值鏈分析,在預(yù)算目標(biāo)、預(yù)算編制原則和編制內(nèi)容中的各環(huán)節(jié)與價(jià)值鏈結(jié)合,再將ERP信息系統(tǒng)融入該體系,優(yōu)化業(yè)務(wù)流程,實(shí)現(xiàn)價(jià)值增值。以黑龍江省Y家電為例,構(gòu)建了基于價(jià)值鏈的Y家電全面預(yù)算管理體系。文章先對(duì)國(guó)內(nèi)外學(xué)者觀點(diǎn)進(jìn)行研究和論述,對(duì)這一體系的構(gòu)建有了基本的框架;再通過(guò)對(duì)預(yù)算管理和價(jià)值鏈概念的介紹,同時(shí)指出用到的相關(guān)理論,為文章的寫作提供理論依據(jù);然后對(duì)Y家電的公司情況與預(yù)算管理現(xiàn)狀進(jìn)行介紹,分析預(yù)算存在的問(wèn)題,同時(shí)利用對(duì)比分析法分析其實(shí)施基于價(jià)值鏈的全面預(yù)算管理的必要性,對(duì)Y家電的價(jià)值鏈分析后構(gòu)建體系,實(shí)施對(duì)Y家電的價(jià)值鏈全面預(yù)算管理,包括預(yù)算的編制、實(shí)行和控制、考評(píng)和獎(jiǎng)懲等內(nèi)容。最后提出了對(duì)構(gòu)建的這一體系的保障措施。通過(guò)研究得出:傳統(tǒng)的預(yù)算模式已經(jīng)不能再適應(yīng)Y家電的發(fā)展需要,基于價(jià)值鏈的預(yù)算管理是未來(lái)公司的發(fā)展趨勢(shì),也希望可以為其他行業(yè)應(yīng)用價(jià)值鏈預(yù)算管理提供參考性建議和幫助。
[Abstract]:Comprehensive budget management has been widely used in enterprises, it is very important to the development of enterprises.However, with the increasingly fierce market competition, the traditional budget management has been unable to meet the goal of maximizing profits, so the value chain theory is integrated into the overall budget management theory, from the horizontal value chain.The vertical value chain and internal value chain analysis are combined with the value chain in the budget objectives, budgeting principles and contents, and then the ERP information system is integrated into the system to optimize the business process and realize the value added.Taking Y household appliances in Heilongjiang province as an example, a comprehensive budget management system of Y household appliances based on value chain is constructed.This paper first studies and discusses the viewpoints of scholars at home and abroad, and then introduces the concepts of budget management and value chain, and points out the relevant theories.It provides the theoretical basis for the writing of the article, then introduces the company situation and budget management status of Y household appliances, analyzes the problems existing in the budget, and analyzes the necessity of implementing the comprehensive budget management based on the value chain by means of comparative analysis.After analyzing the value chain of Y household appliances, the paper constructs the system, and implements the comprehensive budget management of the value chain of Y household appliances, including budget compilation, implementation and control, evaluation, rewards and punishments, and so on.Finally, the safeguard measures of this system are put forward.Through the research, it is concluded that the traditional budget model can no longer meet the needs of the development of Y household appliances, and the budget management based on the value chain is the development trend of the company in the future.It also hopes to provide reference advice and help for other industries to apply value chain budget management.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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