M公司全面預(yù)算體系構(gòu)建與應(yīng)用
發(fā)布時(shí)間：2018-08-02 11:44
【摘要】：在當(dāng)今國內(nèi)外環(huán)境低迷,企業(yè)競爭日趨激烈的態(tài)勢下,如何保持企業(yè)的市場占比及盈利能力,在眾多企業(yè)中立于不敗之地,成為引領(lǐng)行業(yè)的主導(dǎo)品牌,是目前大企業(yè)及集團(tuán)公司深入研究和探討的主題。 大型集團(tuán)公司經(jīng)營管理模式各有各的不同,但都會圍繞戰(zhàn)略規(guī)劃目標(biāo)開展各項(xiàng)經(jīng)營管理工作,我們不能看出,大多數(shù)公司都經(jīng)歷了企業(yè)的起步、成長、成熟、衰退期等,但有一小部分公司卻能做到基業(yè)長青,究其原因是什么?因?yàn)檫@一小部分公司能隨時(shí)與時(shí)俱進(jìn),不斷創(chuàng)新,管理精細(xì)化,時(shí)刻保持危機(jī)意識,實(shí)施全面預(yù)算管理,牽引和協(xié)同各部門圍繞經(jīng)營目標(biāo)展開各項(xiàng)工作。持續(xù)探討企業(yè)實(shí)現(xiàn)經(jīng)營動力的源泉,經(jīng)營節(jié)節(jié)攀升,如何做到在群雄并起的時(shí)代,要保持規(guī)模和盈利領(lǐng)先,要享有行業(yè)優(yōu)秀的美譽(yù)度和知名度,如何利用企業(yè)資源更好地為經(jīng)營服務(wù),如何推動各級管理層集思廣益、圍繞經(jīng)營共同發(fā)力,成為我們持續(xù)探討的方向。 為深入研究全面預(yù)算管理,本文從結(jié)構(gòu)上分為四章,第一章主要從全面預(yù)算管理的理論知識、概念、職能、本質(zhì)作用以及預(yù)算體系方面展開。第二章主要從全面預(yù)算管理如何組織和實(shí)施著手,講述全面預(yù)算管理如何科學(xué)組織和實(shí)施有成效。第三章以M公司為案例,重點(diǎn)研究了M公司如何推行全面預(yù)算管理體系,彈性預(yù)算體系及各部門KPI預(yù)算體系如何設(shè)置、規(guī)劃,針對如何建立簡單敏捷型組織、降低風(fēng)險(xiǎn)、提升盈利水平,如何大力盤活現(xiàn)有產(chǎn)能和閑置資產(chǎn),采取何種手段提升規(guī)模和盈利,如何推動成本費(fèi)用的降低,如何實(shí)施資源的優(yōu)化配置,同時(shí)充分發(fā)揮矩陣式管理下的管理協(xié)同,實(shí)現(xiàn)精細(xì)化經(jīng)營管理,推動盈利提升及規(guī)模占比提升,同時(shí)重點(diǎn)創(chuàng)新了預(yù)算體系的研究,推動未來規(guī)模變動下的假設(shè)預(yù)算,做到無論經(jīng)營環(huán)境發(fā)生何種變化,均能做到穩(wěn)健經(jīng)營。第四章重點(diǎn)研究了全面預(yù)算管理工作中,可能存在的種種誤區(qū),基于利益考慮,重短期指標(biāo),輕長期指標(biāo),突擊花錢、資源配置不均衡及浪費(fèi)等等問題,針對上述存在的問題,提出了改善對策,確保預(yù)算體系設(shè)置合理、標(biāo)準(zhǔn)合適、管理規(guī)范,即發(fā)揮預(yù)算管理高效指揮棒的作用,也保持預(yù)算系統(tǒng)的剛性和靈活性的統(tǒng)一,一切為了經(jīng)營。 關(guān)于全面預(yù)算管理體系,筆者認(rèn)為未來還值得研究實(shí)施價(jià)格政策體系的科學(xué)設(shè)置及資源點(diǎn)位的合理規(guī)劃,各項(xiàng)材料開展料費(fèi)分離實(shí)現(xiàn)降成本,未來通過高度集成的IT信息化預(yù)算系統(tǒng),采集經(jīng)營過程中各環(huán)節(jié)的經(jīng)營數(shù)據(jù),信息流融入全面預(yù)算管理體系,實(shí)現(xiàn)預(yù)算體系提前預(yù)警、建立預(yù)警模式及資源自動配置、建立經(jīng)營體檢報(bào)告單等一系列動態(tài)管控舉措。.
[Abstract]:In the current domestic and international environment is low, the enterprise competition is becoming increasingly fierce, how to maintain the market share of enterprises and profitability, in many enterprises in an invincible position, become the leading brand leading the industry, Is at present the big enterprise and the group company thorough research and the discussion topic. The operation and management models of large group companies are different from each other, but they will carry out all kinds of business management work around the strategic planning objectives. We cannot see that most companies have experienced the starting, growing, maturing, declining period of enterprises, etc. But a small number of companies are able to achieve the foundation industry green, what is the reason? Because this small part of the company can keep pace with the times, innovate constantly, manage meticulously, keep crisis consciousness at all times, carry out overall budget management, lead and cooperate with all departments to carry out all kinds of work around the management goal. We will continue to explore the source of business motivation, the rising of business operations, how to maintain the scale and profit leadership in the era of prosperity, and how to enjoy the excellent reputation and popularity of the industry. How to make use of the enterprise resources to serve the business better, how to promote the management at all levels of management brainstorming, to work together around the management, become the direction of our continuous discussion. In order to study the comprehensive budget management in depth, this paper is divided into four chapters from the structure. The first chapter mainly starts from the theory knowledge, the concept, the function, the essential function and the budget system of the total budget management. The second chapter discusses how to organize and implement the overall budget management scientifically. The third chapter takes M Company as an example, focuses on how to implement the overall budget management system, how to set up and plan the flexible budget system and the KPI budget system of various departments, and how to establish a simple agile organization to reduce the risk. How to improve profitability, how to make full use of existing production capacity and idle assets, how to increase scale and profitability, how to promote the cost reduction, how to optimize the allocation of resources, At the same time, it brings into full play the management synergy under the matrix management, realizes the fine management, promotes the profit promotion and the scale proportion promotion, at the same time has innovated the research of the budget system, promotes the hypothetical budget under the future scale change, Do no matter what kind of business environment changes, can achieve stable management. The fourth chapter focuses on the study of the possible misunderstandings in the overall budget management, based on interest considerations, focusing on short-term indicators, not long-term indicators, surprise spending, resource allocation imbalance and waste, and so on, aiming at the above existing problems. The improvement countermeasures are put forward to ensure that the budget system is set reasonably, the standard is suitable and the management standard is standard, that is to play the role of budget management high efficiency baton, but also to keep the rigidity and flexibility of the budget system unified, all for the operation. With regard to the overall budget management system, the author thinks that it is also worth studying the scientific setting of the price policy system and the rational planning of the resource location in the future. In the future, through the highly integrated IT information budget system, the management data of each link in the business process are collected, the information flow is integrated into the overall budget management system, the budget system is forewarned in advance, the early warning mode and the automatic allocation of resources are established. Establish a series of dynamic control measures, such as report form of management physical examination.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.6;F406.7
本文編號：2159318
[Abstract]:In the current domestic and international environment is low, the enterprise competition is becoming increasingly fierce, how to maintain the market share of enterprises and profitability, in many enterprises in an invincible position, become the leading brand leading the industry, Is at present the big enterprise and the group company thorough research and the discussion topic. The operation and management models of large group companies are different from each other, but they will carry out all kinds of business management work around the strategic planning objectives. We cannot see that most companies have experienced the starting, growing, maturing, declining period of enterprises, etc. But a small number of companies are able to achieve the foundation industry green, what is the reason? Because this small part of the company can keep pace with the times, innovate constantly, manage meticulously, keep crisis consciousness at all times, carry out overall budget management, lead and cooperate with all departments to carry out all kinds of work around the management goal. We will continue to explore the source of business motivation, the rising of business operations, how to maintain the scale and profit leadership in the era of prosperity, and how to enjoy the excellent reputation and popularity of the industry. How to make use of the enterprise resources to serve the business better, how to promote the management at all levels of management brainstorming, to work together around the management, become the direction of our continuous discussion. In order to study the comprehensive budget management in depth, this paper is divided into four chapters from the structure. The first chapter mainly starts from the theory knowledge, the concept, the function, the essential function and the budget system of the total budget management. The second chapter discusses how to organize and implement the overall budget management scientifically. The third chapter takes M Company as an example, focuses on how to implement the overall budget management system, how to set up and plan the flexible budget system and the KPI budget system of various departments, and how to establish a simple agile organization to reduce the risk. How to improve profitability, how to make full use of existing production capacity and idle assets, how to increase scale and profitability, how to promote the cost reduction, how to optimize the allocation of resources, At the same time, it brings into full play the management synergy under the matrix management, realizes the fine management, promotes the profit promotion and the scale proportion promotion, at the same time has innovated the research of the budget system, promotes the hypothetical budget under the future scale change, Do no matter what kind of business environment changes, can achieve stable management. The fourth chapter focuses on the study of the possible misunderstandings in the overall budget management, based on interest considerations, focusing on short-term indicators, not long-term indicators, surprise spending, resource allocation imbalance and waste, and so on, aiming at the above existing problems. The improvement countermeasures are put forward to ensure that the budget system is set reasonably, the standard is suitable and the management standard is standard, that is to play the role of budget management high efficiency baton, but also to keep the rigidity and flexibility of the budget system unified, all for the operation. With regard to the overall budget management system, the author thinks that it is also worth studying the scientific setting of the price policy system and the rational planning of the resource location in the future. In the future, through the highly integrated IT information budget system, the management data of each link in the business process are collected, the information flow is integrated into the overall budget management system, the budget system is forewarned in advance, the early warning mode and the automatic allocation of resources are established. Establish a series of dynamic control measures, such as report form of management physical examination.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.6;F406.7
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