本文選題：預(yù)算管理　切入點(diǎn)：成本預(yù)算　出處：《東北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：成本預(yù)算管理是企業(yè)按照生產(chǎn)經(jīng)營(yíng)活動(dòng)的要求對(duì)未來經(jīng)營(yíng)期間有關(guān)成本預(yù)算編制、成本預(yù)算執(zhí)行流程、成本預(yù)算的監(jiān)督考核等方面的管理活動(dòng)，是關(guān)于成本預(yù)算的一整套管理體系，在企業(yè)的財(cái)務(wù)管理中具有重要的地位。在市場(chǎng)經(jīng)濟(jì)環(huán)境下企業(yè)面臨激烈的競(jìng)爭(zhēng)形勢(shì)，企業(yè)對(duì)成本的管理和控制是應(yīng)對(duì)競(jìng)爭(zhēng)的關(guān)鍵因素，而成本預(yù)算管理是管理和控制成本最有效的方法，因此，成本預(yù)算管理越來越受到企業(yè)的重視。成本預(yù)算管理不僅能夠提高企業(yè)的財(cái)務(wù)管理水平，而且能夠降低企業(yè)的生產(chǎn)成本，從而擴(kuò)大企業(yè)的利潤(rùn)空間。目前，我國(guó)許多企業(yè)都在執(zhí)行成本預(yù)算管理，成本預(yù)算管理雖然給企業(yè)帶來了一定的效益，但是受到預(yù)算組織機(jī)構(gòu)不健全、預(yù)算方法選擇不正確、預(yù)算執(zhí)行程序不合理、預(yù)算調(diào)整混亂、預(yù)算監(jiān)督考核不到位等因素的影響，成本預(yù)算管理給企業(yè)帶來的效果還不理想，提高成本預(yù)算管理水平，就需要從影響成本預(yù)算管理效果的這些方面對(duì)成本預(yù)算管理進(jìn)行完善。 本文以G企業(yè)成本預(yù)算管理為研究對(duì)象，首先，通過采取收集成本預(yù)算的財(cái)務(wù)數(shù)據(jù)和向成本預(yù)算執(zhí)行人員咨詢的方法，找出目前G企業(yè)成本預(yù)算管理存在的問題并分析其原因；然后，，結(jié)合企業(yè)施工特點(diǎn)提出完善G企業(yè)成本預(yù)算管理的對(duì)策。本文提出的對(duì)策涉及從成本預(yù)算編制到監(jiān)督考核等成本預(yù)算的整個(gè)程序，可以解決G企業(yè)成本預(yù)算管理問題，也能夠?yàn)槠渌窐蚱髽I(yè)的成本預(yù)算管理制度的完善提供參考和借鑒。
[Abstract]:Cost budget management is the management activity of the enterprise in the future operating period related to cost budget preparation, cost budget execution process, supervision and assessment of cost budget, etc., according to the requirements of production and operation activities. It is a whole set of management system about cost budget, which plays an important role in the financial management of enterprises. In the market economy environment, enterprises are faced with fierce competition situation, and the management and control of cost is the key factor to deal with the competition. The cost budget management is the most effective method to manage and control the cost. Therefore, the cost budget management is paid more and more attention by the enterprise. The cost budget management can not only improve the financial management level of the enterprise. At present, many enterprises in our country are carrying out cost budget management, although cost budget management has brought certain benefits to enterprises. However, affected by the imperfect budget organization, incorrect selection of budget methods, unreasonable budget execution procedures, confusion in budget adjustment, and inadequate budget supervision and assessment, the effect of cost budget management on enterprises is not ideal. To improve the level of cost budget management, it is necessary to perfect the cost budget management from these aspects which affect the effect of cost budget management. This paper takes the cost budget management of G enterprise as the research object. Firstly, it adopts the method of collecting the financial data of cost budget and consulting the cost budget executor. Find out the problems existing in the cost budget management of G enterprise and analyze the reasons; then, According to the characteristics of enterprise construction, the paper puts forward the countermeasures to perfect the cost budget management of G enterprise. The countermeasures proposed in this paper involve the whole process of cost budget from cost budget making to supervision and examination, which can solve the problem of cost budget management in G enterprise. It can also provide reference and reference for the cost budget management system of other road and bridge enterprises.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275

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