本文選題：鋼鐵企業(yè) + 全面預(yù)算管理��； 參考：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理是現(xiàn)代企業(yè)常用的管理手段,是一種集監(jiān)督、控制、考評(píng)一體化的管理體系。傳統(tǒng)的全面預(yù)算管理更注重用傳統(tǒng)的財(cái)務(wù)指標(biāo),譬如利潤(rùn)、收入和成本等去考量企業(yè)。這會(huì)導(dǎo)致企業(yè)過(guò)多的重視降低成本去提高利潤(rùn),使制定的預(yù)算目標(biāo)缺乏長(zhǎng)期性,不利于企業(yè)的資源利用和未來(lái)發(fā)展�；诖�,企業(yè)開(kāi)始考慮建立一種全新的全面預(yù)算管理模式,便于更好的適應(yīng)環(huán)境和預(yù)算目標(biāo)的轉(zhuǎn)變。在這種情況下,一些學(xué)者將目光轉(zhuǎn)向EVA。EVA經(jīng)濟(jì)增加值是以股東價(jià)值增值作為考量標(biāo)準(zhǔn),比起傳統(tǒng)的預(yù)算衡量指標(biāo),更能夠反映企業(yè)真實(shí)的經(jīng)濟(jì)效率和創(chuàng)造價(jià)值的能力。將EVA引入全面預(yù)算管理,可以提高企業(yè)的資源使用效率,使企業(yè)的戰(zhàn)略目標(biāo)更具有價(jià)值創(chuàng)造性。由于國(guó)內(nèi)對(duì)EVA的研究開(kāi)始較晚,大多都集中在EVA本身和改良管理系統(tǒng)等方面的理論研究上。如何在實(shí)際中運(yùn)用EVA去改進(jìn)企業(yè)的全面預(yù)算管理體系,依然是一個(gè)重要的研究方向。本文首先分別對(duì)全面預(yù)算管理和EVA的相關(guān)理論進(jìn)行概述,介紹了二者融合的理論基礎(chǔ),并從價(jià)值創(chuàng)造、委托代理、資源分配和適應(yīng)環(huán)境變化這四個(gè)方面,闡述了在理論上EVA對(duì)全面預(yù)算管理的改進(jìn)。在理論基礎(chǔ)之上,結(jié)合A企業(yè)實(shí)際情況,以A企業(yè)現(xiàn)有的全面預(yù)算管理體系作為研究對(duì)象,對(duì)其現(xiàn)行的預(yù)算管理體系進(jìn)行深入分析。A企業(yè)是一家鋼鐵企業(yè),目前的全面預(yù)算管理制度還是以利潤(rùn)為核心的傳統(tǒng)模式。通過(guò)對(duì)A企業(yè)現(xiàn)行的預(yù)算目標(biāo)、組織體系、編制流程和考核指標(biāo)闡釋分析后,提出A企業(yè)現(xiàn)行全面預(yù)算管理存在的相應(yīng)問(wèn)題。之后針對(duì)A企業(yè)預(yù)算管理存在的問(wèn)題,構(gòu)建A企業(yè)EVA基礎(chǔ)上的全面預(yù)算管理體系,將EVA理念引入A企業(yè)中去。確立EVA預(yù)算目標(biāo),組織機(jī)構(gòu)上劃分EVA責(zé)任中心并設(shè)立獨(dú)立監(jiān)督部門(mén),改進(jìn)預(yù)算編制方式并以EVA為基點(diǎn)進(jìn)行預(yù)算編制,在預(yù)算的執(zhí)行控制和考評(píng)中引入EVA指標(biāo),通過(guò)這些方式對(duì)A企業(yè)現(xiàn)有的預(yù)算存在問(wèn)題一一完善改進(jìn)。最后從組織保障、人才保障、管理保障及發(fā)展戰(zhàn)略保障四個(gè)方面提出A企業(yè)全面預(yù)算管理的實(shí)施保障措施,從而有助于A企業(yè)更好地實(shí)施全面預(yù)算管理。同時(shí),希望通過(guò)本文的研究,為其他企業(yè)提供一個(gè)參考,有助于其在實(shí)踐過(guò)程中,結(jié)合自身情況提升全面預(yù)算管理水平,以便于更好的適應(yīng)現(xiàn)代企業(yè)的需要。
[Abstract]:Comprehensive budget management is a common management method in modern enterprises. It is an integrated management system of supervision, control and evaluation. Traditional overall budget management pays more attention to traditional financial indicators, such as profit, income and cost. This will cause enterprises to pay too much attention to reduce costs to increase profits, make the budget goals made lack of a long-term nature, is not conducive to the use of resources and future development of enterprises. Based on this, the enterprise began to consider the establishment of a new comprehensive budget management model for better adaptation to the environment and budget goals. In this case, some scholars turn their eyes to the value added of EVA.EVA, which can reflect the real economic efficiency and the ability of creating value more than the traditional budget measure. Introducing EVA into total budget management can improve the efficiency of resource utilization and make the strategic goal of enterprise more valuable and creative. Due to the late study of EVA in China, most of them focus on the theoretical research of EVA itself and the improved management system. How to use EVA in practice to improve the overall budget management system is still an important research direction. This paper first summarizes the theories of total budget management and EVA, and introduces the theoretical basis of the integration of the two, and introduces the four aspects of value creation, principal-agent, resource allocation and adaptation to environmental changes. This paper expounds the improvement of EVA to the overall budget management in theory. On the basis of theory, combined with the actual situation of enterprise A, taking the existing comprehensive budget management system of enterprise A as the research object, this paper makes a deep analysis of the current budget management system of A. A enterprise is an iron and steel enterprise. At present, the overall budget management system is still a traditional model with profit as the core. Based on the analysis of the current budget target, organization system, compilation process and evaluation index of enterprise A, the paper puts forward the corresponding problems in the current overall budget management of enterprise A. Then, aiming at the problems existing in the budget management of enterprise A, the paper constructs a comprehensive budget management system based on EVA of enterprise A, and introduces the idea of EVA into enterprise A. Establish the EVA budget target, divide the EVA responsibility center in the organization and set up the independent supervision department, improve the budgeting method and carry on the budget preparation based on EVA, introduce the EVA index into the budget execution control and evaluation. Through these ways to A enterprise existing budget problems one by one improve. Finally, from four aspects of organization guarantee, talent guarantee, management guarantee and development strategy guarantee, this paper puts forward the implementation safeguard measures of A enterprise's overall budget management, which is helpful for A enterprise to carry out overall budget management better. At the same time, I hope to provide a reference for other enterprises through the study of this paper, and help them to improve the level of overall budget management in the process of practice, in order to better adapt to the needs of modern enterprises.
【學(xué)位授予單位】：沈陽(yáng)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)】：F426.31;F406.7

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