本文選題：預(yù)算管理 + 成本控制��； 參考：《重慶理工大學(xué)》2013年碩士論文

【摘要】：我國長期以來經(jīng)濟(jì)的高速發(fā)展是以經(jīng)濟(jì)資源的巨大消耗為代價(jià)，成本控制不力會(huì)制約企業(yè)的可持續(xù)發(fā)展，這對(duì)企業(yè)的內(nèi)部管理提出了更高的要求。當(dāng)前，國內(nèi)很多企業(yè)原有的成本管理和預(yù)算管理現(xiàn)狀已不能滿足企業(yè)參與市場競爭的需求，應(yīng)該充分認(rèn)識(shí)到成本預(yù)算管理的實(shí)施對(duì)提高企業(yè)管理水平與經(jīng)濟(jì)效益的重要作用。 本文采用了文獻(xiàn)資料法、實(shí)地調(diào)查法和案例分析法，以A機(jī)電公司為例，列舉了A機(jī)電公司成本控制與預(yù)算管理存在的問題，并分析了其內(nèi)在原因。結(jié)合成本管理和預(yù)算管理的相關(guān)理論，提出了在A機(jī)電公司構(gòu)建基于成本控制的預(yù)算管理制度的設(shè)想：①從進(jìn)行作業(yè)流程及成本結(jié)構(gòu)分析，②通過科學(xué)實(shí)驗(yàn)和規(guī)范分析建立成本控制指標(biāo)，，③建立以成本控制指標(biāo)為基礎(chǔ)的預(yù)算指標(biāo)，④預(yù)算指標(biāo)與績效評(píng)估和公司戰(zhàn)略相結(jié)合。從這幾個(gè)方面探討了如何構(gòu)建該預(yù)算管理制度，并進(jìn)一步闡述了在A機(jī)電公司實(shí)施基于成本控制的預(yù)算管理制度的保障措施。 本文通過如何在企業(yè)構(gòu)建預(yù)算管理制度的探索，強(qiáng)調(diào)了預(yù)算管理與公司戰(zhàn)略與考核評(píng)估結(jié)合的重要性，揭示了基于成本控制的預(yù)算管理制度的構(gòu)建對(duì)降本增效的重要性。
[Abstract]:For a long time, the rapid development of economy in our country has been at the cost of huge consumption of economic resources. The lack of cost control will restrict the sustainable development of enterprises, which puts forward higher requirements for the internal management of enterprises. At present, the current situation of cost management and budget management in many domestic enterprises can not meet the needs of enterprises participating in market competition. It should be fully realized that the implementation of cost budget management plays an important role in improving the level of management and economic benefits of enterprises. In this paper, the methods of literature, field investigation and case analysis are used to enumerate the problems existing in cost control and budget management of A mechanical and electrical company, and the internal reasons are analyzed. Based on the related theories of cost management and budget management, this paper puts forward the idea of constructing a budget management system based on cost control in A & M Company. (2) establishing cost control index by scientific experiment and normative analysis. (3) establishing budget index based on cost control index and combining budget index with performance evaluation and company strategy. This paper probes into how to construct the budget management system from these aspects, and further expounds the guarantee measures for the implementation of the budget management system based on cost control in A electromechanical company. Through the exploration of how to construct a budget management system in an enterprise, this paper emphasizes the importance of combining budget management with company strategy and assessment, and reveals the importance of the construction of budget management system based on cost control for reducing cost and increasing efficiency.
【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】：2013
【分類號(hào)】：F275.3;F426.61

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本文編號(hào)：2101775