本文選題：全面預(yù)算管理 + 關(guān)鍵績效指標�。� 參考：《華東理工大學》2017年碩士論文

【摘要】：全面預(yù)算管理,是通過對預(yù)算的編制和實施,對企業(yè)內(nèi)各個部門的財務(wù)類以及非財務(wù)類的資源進行分配、控制以及后續(xù)考核等的一系列工作。本論文通過學習和研究全面預(yù)算管理、作業(yè)預(yù)算管理、關(guān)鍵績效指標法等管理會計理論,結(jié)合G銀行信用卡中心的經(jīng)營現(xiàn)狀,從預(yù)算組織、流程、預(yù)算調(diào)整、考核評估等各個方面系統(tǒng)研究全面預(yù)算管理體系的搭建:第一:通過平衡記分卡和KPI的確定和編制,連接戰(zhàn)略目標和預(yù)算,實現(xiàn)以戰(zhàn)略和經(jīng)營目標為導向的預(yù)算體系。第二:通過作業(yè)預(yù)算理論的多維度指標分析模型的搭建,進行最底層細化動因的分析研究,使得對整個信用卡中心的各級部門、各城市營銷中心的各項經(jīng)營活動的監(jiān)督和指導更具體,更有針對性。第三:通過建立健全常態(tài)化的指標監(jiān)控和KPI考核體系,有效引導和監(jiān)督業(yè)務(wù)經(jīng)營的方向和資源的合理使用,確保企業(yè)價值的長期、穩(wěn)定的增長。全面預(yù)算管理是企業(yè)經(jīng)營管理的系統(tǒng)性工程,文中提出的通過全面預(yù)算管理方法來幫助提升G銀行信用卡中心經(jīng)營管控的建議還有待在實踐中進一步檢測和改進,希望本文能對企業(yè)全面預(yù)算管理的實施和制定提供有價值的參考和實踐依據(jù)。
[Abstract]:The overall budget management is a series of work through the preparation and implementation of the budget, the distribution, control and follow-up assessment of the financial and non-financial resources of the various departments in the enterprise. This paper studies and studies the management accounting theories such as total budget management, operational budget management, key performance index method and so on, combined with the current management situation of G bank credit card center, from budget organization, process, budget adjustment, etc. This paper systematically studies the establishment of comprehensive budget management system in all aspects, such as assessment and evaluation. Firstly, through the determination and compilation of balanced scorecard and KPI, the strategic objectives and budgets are connected to realize the budget system oriented by strategic and operational objectives. Second: through the establishment of the multi-dimensional index analysis model of the activity budget theory, the analysis and research of the lowest level refinement motivation is carried out, so that the whole credit card center departments at all levels, The supervision and guidance of various management activities of the city marketing center are more specific and more targeted. The third is to establish and improve the regular index monitoring and KPI examination system to effectively guide and supervise the direction of business operation and the rational use of resources to ensure the long-term and stable growth of enterprise value. The overall budget management is a systematic project of enterprise management. The proposal to improve the management and control of credit card center of G bank by means of comprehensive budget management has yet to be further tested and improved in practice. I hope this paper can provide valuable reference and practical basis for the implementation and formulation of enterprise total budget management.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.2

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本文編號：1789329