本文選題：全面預(yù)算管理　切入點(diǎn)：預(yù)算　出處：《蘭州大學(xué)》2013年碩士論文

【摘要】：凡事預(yù)則立,不預(yù)則廢。全面預(yù)算管理(Comprehensive Budget Management)屬于目標(biāo)管理的一種系統(tǒng)方法,是銜接戰(zhàn)略和目標(biāo)的管理控制工具,是企業(yè)未來(lái)經(jīng)營(yíng)活動(dòng)的總體規(guī)劃,對(duì)企業(yè)合理配置資源有非常重要的作用。 芬美源公司創(chuàng)立于1996年,經(jīng)過(guò)十多年的發(fā)展,規(guī)模處于香精香料行業(yè)的前列,公司主要生產(chǎn)香精、呈味肽、生物香料、天然提取物等產(chǎn)品,產(chǎn)品服務(wù)于方便面、調(diào)味品、肉制品、膨化休閑食品、冷凍食品、乳制品、飲料等食品行業(yè),公司于2009年開(kāi)始推行全面預(yù)算管理,隨著銷(xiāo)售不斷增長(zhǎng),市場(chǎng)競(jìng)爭(zhēng)體趨激烈,成本不斷上升,毛利率不斷的下降,如何完善公司目前的全面預(yù)算管理體系,有效地提升公司戰(zhàn)略管理水平,是公司管理系統(tǒng)中首先要解決的問(wèn)題。 本人在芬美源公司負(fù)責(zé)全面預(yù)算管理工作,結(jié)合就讀蘭州大學(xué)MBA期間所學(xué)的知識(shí),在導(dǎo)師的指導(dǎo)下,對(duì)芬美源公司過(guò)去四年中推行全面預(yù)算管理存在的問(wèn)題進(jìn)行了系統(tǒng)的梳理與分析,本文并非對(duì)全面預(yù)算管理進(jìn)行深入的理論研究,而是結(jié)合目前公司的實(shí)際狀況,借鑒國(guó)內(nèi)外全面預(yù)算管理先進(jìn)理論與實(shí)踐經(jīng)驗(yàn),提出了相應(yīng)的全面預(yù)算管理改進(jìn)方案,構(gòu)建適合芬美源公司運(yùn)行的全面預(yù)算管理體系,希望本文的研究結(jié)論對(duì)正在推行全面預(yù)算管理的企業(yè)有一定的借鑒和參考價(jià)值。
[Abstract]:Comprehensive budget management is a systematic method of objective management, it is a management and control tool linking strategy and objectives, and it is the overall plan of an enterprise's future business activities. Reasonable allocation of resources to enterprises has a very important role. Finmeyuan was founded in 1996, after more than 10 years of development, the scale of the flavor industry in the forefront, the company mainly produces flavor, flavor peptides, biological spices, natural extracts and other products, products serving instant noodles, condiments, Meat products, expanded snack food, frozen food, dairy products, beverages and other food industries, the company began to implement comprehensive budget management in 2009, as sales continue to grow, market competition is fierce, rising costs, The gross profit rate continues to decline, how to improve the company's current overall budget management system, effectively improve the company's strategic management level, is the first problem to be solved in the company management system. I am in charge of overall budget management in Fenmeyuan Company, combined with the knowledge I learned during my MBA study at Lanzhou University, under the guidance of my tutor. This paper systematically combs and analyzes the problems existing in the implementation of comprehensive budget management in Fenmeyuan Company in the past four years. This paper is not a deep theoretical study of comprehensive budget management, but a combination of the actual situation of the company at present. Referring to the advanced theory and practical experience of comprehensive budget management at home and abroad, this paper puts forward the corresponding comprehensive budget management improvement scheme, and constructs a comprehensive budget management system suitable for the operation of Fenmeyuan Company. It is hoped that the conclusions of this paper can be used for reference by enterprises that are carrying out comprehensive budget management.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.82

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