【摘要】：全面預(yù)算管理最早起源于上世紀(jì)二十年代左右的西方國家,最初被運(yùn)用于一些美國企業(yè),而且獲得了很好的效果。通過有效的推廣以及實(shí)施下,全面預(yù)算管理逐漸成為企業(yè)財(cái)務(wù)結(jié)合數(shù)字化管理、內(nèi)部控制和提升公司綜合管理能力的重要的管理方法之一。 在世界范圍內(nèi),尤其是西方經(jīng)濟(jì)發(fā)達(dá)的國家,預(yù)算管理已經(jīng)很好地參與其中了,并且作為企業(yè)內(nèi)部考核的重要依據(jù)以及企業(yè)內(nèi)部如何控制管理,這些方面已經(jīng)取得了良好的效果。 而在現(xiàn)今的中國企業(yè),全面預(yù)算管理受到了越來越多的重視和關(guān)注,并且其已經(jīng)在很多企業(yè)當(dāng)中受到了極大的發(fā)展和傳播�？墒俏覈F(xiàn)有的很多大型以及超大型的集團(tuán)公司企業(yè),經(jīng)常存在由于組織過大所導(dǎo)致的問題,這些問題使得管理的難度加大。為了提高企業(yè)利潤最大化,對(duì)大型企業(yè)強(qiáng)化集團(tuán)化管理,全面預(yù)算管理則是其中重要手段之 在本論文中,本人并不是針對(duì)全面預(yù)算管理的理論進(jìn)行深入研究,而是使用了全面預(yù)算管理的真實(shí)案例以及相關(guān)理論,全面的分析XX電力公司內(nèi)部的全面預(yù)算管理的現(xiàn)狀。通過了解該電力公司的實(shí)際運(yùn)營情況,深刻剖析該電力公司全面預(yù)算管理的運(yùn)用情況、全面預(yù)算管理的構(gòu)架以及體系、全面預(yù)算管理的制度方針,體會(huì)它在運(yùn)行時(shí)成功方面的因素以及運(yùn)行時(shí)所存在的問題,改善所存在的問題,期望能夠提供到一些值得分享的訊息。
[Abstract]:Comprehensive budget management originated in the western countries in the 1920s and was initially used in some American enterprises and achieved good results. Through the effective promotion and implementation, the overall budget management has gradually become one of the important management methods for enterprises to combine digital management with finance, internal control and improve the comprehensive management ability of the company. In the world, especially in the western developed countries, the budget management has been well involved, and as an important basis for the internal evaluation of enterprises and how to control the internal management. Good results have been achieved in these areas. At present, Chinese enterprises pay more and more attention to comprehensive budget management, and it has been greatly developed and spread in many enterprises. However, there are many large and super-large group companies in our country, which often have the problems caused by excessive organization, which make the management more difficult. In order to improve the profit maximization of enterprises, the comprehensive budget management is one of the most important means to strengthen the collectivization management of large enterprises. In this paper, I do not carry out in-depth research on the theory of comprehensive budget management. It uses the real case of total budget management and related theories to analyze the current situation of overall budget management in XX electric power company. Through the understanding of the actual operation of the power company, the application of the overall budget management of the power company, the framework and system of the overall budget management, and the system policy of the overall budget management are deeply analyzed. Understand the factors of its success at run time and the problems existing in the runtime, improve the existing problems, and expect to provide some information worth sharing.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.72;F426.61

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