【摘要】：“MW”公司為香港聯(lián)交所上市的大型家具企業(yè)，2004年銷售額為1億元人民幣，2010年銷售額達(dá)到36億元人民幣，利潤(rùn)也從千萬(wàn)元，增長(zhǎng)到6.2億，保持了多年的高速成長(zhǎng)。2011年公司實(shí)現(xiàn)銷售收入增長(zhǎng)12%，利潤(rùn)3.1億,利潤(rùn)下降50%左右。后金融危機(jī)時(shí)代，金融危機(jī)的破壞作用才在實(shí)體經(jīng)濟(jì)中得到充分的展現(xiàn)，國(guó)內(nèi)外市場(chǎng)需求慢慢委縮，再加上國(guó)內(nèi)對(duì)樓市政策的調(diào)整，對(duì)國(guó)內(nèi)家具企業(yè)影響十分巨大，因此家具企業(yè)要想在未幾年內(nèi)再有高速增長(zhǎng)，幾乎無(wú)可能了。在困境中，遵守著“剩者為王”的規(guī)律，如何做到“剩者為王”，這就要看企業(yè)自身的管理水平，企業(yè)管理領(lǐng)域有句話叫“管理出效益”，預(yù)算管理作為企業(yè)管理中，最重要的管理手段，它貫穿于企業(yè)管理的全過(guò)程，對(duì)企業(yè)管理起到提綱挈領(lǐng)的作用，，是全球企業(yè)管理領(lǐng)域公認(rèn)的有效的手段。 目前“MW”公司無(wú)預(yù)算管理，對(duì)“MW”公司的自身經(jīng)營(yíng)業(yè)績(jī)沒有前瞻性預(yù)測(cè)與分析，無(wú)法研判“MW”公司經(jīng)營(yíng)風(fēng)險(xiǎn)所在，無(wú)法量入為出，對(duì)風(fēng)險(xiǎn)預(yù)防及解決問(wèn)題沒有做到提前準(zhǔn)備，這對(duì)于一個(gè)企業(yè)來(lái)說(shuō)是非常危險(xiǎn)的，無(wú)異于盲人摸象。 本文通過(guò)查閱公開出版物、互聯(lián)網(wǎng)、研究報(bào)告等相關(guān)行業(yè)資料，以獲取行業(yè)最新的發(fā)展動(dòng)態(tài)，基于理論知識(shí)，結(jié)合實(shí)踐規(guī)范分析，對(duì)比分析“MW”公司現(xiàn)有的財(cái)務(wù)安排與基本財(cái)務(wù)預(yù)算管理體系的差別，針對(duì)影響過(guò)往“MW”公司沒有預(yù)算管理的原因，幫助其建立預(yù)算管理。本文從“MW”公司財(cái)務(wù)管理現(xiàn)狀出發(fā)，分析“MW”公司經(jīng)營(yíng)現(xiàn)狀、財(cái)務(wù)管理狀況、現(xiàn)行“MW”公司財(cái)務(wù)預(yù)算主要影響因素、預(yù)算體系驅(qū)動(dòng)因素、“MW”公司預(yù)算缺陷等，運(yùn)用規(guī)范分析法，對(duì)“MW”公司推行預(yù)算管理，結(jié)合其管理現(xiàn)狀，探討“MW”公司推行預(yù)算管理的架構(gòu)，優(yōu)化預(yù)算體系。
[Abstract]:"MW" is a large furniture enterprise listed on the Stock Exchange of Hong Kong, with sales of 100 million yuan in 2004 and 3.6 billion yuan in 2010, with profits rising from 10 million yuan to 620 million yuan. The company has maintained rapid growth for many years. In 2011, the company achieved a 12% increase in sales revenue, a profit of 310 million, and a 50% drop in profit. In the post-financial crisis era, the destructive role of the financial crisis has been fully demonstrated in the real economy, the domestic and foreign market demand has been slowly shrinking, coupled with the adjustment of domestic property policy, the impact on domestic furniture enterprises is very great. Therefore, it is almost impossible for furniture enterprises to have rapid growth in a few years. In the predicament, abide by the law of "the leftover is the king", how to achieve the "leftover is the king", which depends on the management level of the enterprise itself. There is a saying in the field of enterprise management that "management benefits". Budget management as an enterprise management. The most important management means, which run through the whole process of enterprise management, play an outline role in enterprise management, and are recognized as effective means in the field of global enterprise management. At present, "MW" company has no budget management, there is no forward-looking forecast and analysis of "MW" company's own operating performance, it can not study and judge the operating risk of "MW" company, and can not live within its means. It is very dangerous for an enterprise to prepare for risk prevention and problem solving, which is tantamount to blind people touching the image. In this paper, by consulting public publications, Internet, research reports and other related industry information, in order to obtain the latest developments in the industry, based on theoretical knowledge, combined with practical normative analysis, This paper compares and analyzes the differences between the existing financial arrangements and the basic financial budget management system of "MW" company, and helps them to establish budget management in view of the reasons that affect the absence of budget management in "MW" company in the past. Starting from the present situation of financial management of "MW" company, this paper analyzes the present situation of operation and financial management of "MW" company, the main influencing factors of the financial budget of the current "MW" company, the driving factors of the budget system, the budget defects of "MW" company, and so on. By using the standard analysis method, the budget management of "MW" company is carried out, and the structure of budget management and the optimization of budget system of "MW" company are discussed according to the present situation of its management.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.88

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