本文關(guān)鍵詞： 保險(xiǎn)公司 控制 費(fèi)用預(yù)算管理 組織體系 流程　出處：《大連理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程的加快,如何能夠在激烈的市場競爭中保持持續(xù)的競爭優(yōu)勢,已成為許多企業(yè)面臨的難題之一。除了要不斷的進(jìn)行產(chǎn)品和技術(shù)的創(chuàng)新,還要實(shí)施科學(xué)有效的管理方法,如今越來越多的企業(yè)采用預(yù)算管理作為內(nèi)部管理方式。費(fèi)用預(yù)算管理作為預(yù)算管理的一部分,已經(jīng)逐步發(fā)展到以計(jì)劃、實(shí)施、評(píng)價(jià)、激勵(lì)等功能為一體的企業(yè)戰(zhàn)略管理機(jī)制。 本文從費(fèi)用預(yù)算管理的相關(guān)理論出發(fā),結(jié)合A保險(xiǎn)沈陽分公司的實(shí)際情況,從A保險(xiǎn)沈陽分公司費(fèi)用構(gòu)成、費(fèi)用預(yù)算管理組織機(jī)構(gòu)、費(fèi)用預(yù)算管理現(xiàn)狀入手,分析了該公司費(fèi)用預(yù)算編制、費(fèi)用預(yù)算執(zhí)行和費(fèi)用預(yù)算考核方面以及費(fèi)用預(yù)算管理組織體系中存在的問題之后；重點(diǎn)從A保險(xiǎn)沈陽分公司費(fèi)用預(yù)算管理的改進(jìn)思路和改進(jìn)原則方面提出了完善A保險(xiǎn)沈陽分公司費(fèi)用預(yù)算管理的具體方法、改進(jìn)策略及有針對(duì)性的保障建議；最后,提出了對(duì)A保險(xiǎn)沈陽分公司費(fèi)用預(yù)算管理改進(jìn)方案實(shí)施的保障措施,以促進(jìn)費(fèi)用預(yù)算管理在A保險(xiǎn)沈陽分公司的順利實(shí)施。 在第一章與第二章回顧費(fèi)用、控制、預(yù)算管理等相關(guān)理論的基礎(chǔ)之上,本文在第三章著重分析了A保險(xiǎn)沈陽分公司在費(fèi)用預(yù)算管理工作中存在的問題,接著在第四章有針對(duì)性地提出了相應(yīng)的改進(jìn)方案,并在第五章給出了A保險(xiǎn)沈陽分公司費(fèi)用預(yù)算管理改進(jìn)方案的實(shí)施保障。具有一定的現(xiàn)實(shí)指導(dǎo)意義。
[Abstract]:With the acceleration of the process of economic globalization, how to maintain a sustained competitive advantage in the fierce market competition has become one of the problems faced by many enterprises. We should also implement scientific and effective management methods. Nowadays, more and more enterprises adopt budget management as an internal management method. As a part of budget management, cost budget management has gradually developed to plan, implement, and evaluate. Incentive and other functions for the integration of corporate strategic management mechanism. Based on the related theory of cost budget management, combined with the actual situation of A insurance Shenyang branch, this paper starts with the cost structure, the organization of cost budget management, the present situation of cost budget management, and the current situation of A insurance Shenyang branch. After analyzing the problems existing in the cost budget preparation, cost budget execution and cost budget assessment, as well as the organizational system of cost budget management; The paper puts forward the concrete methods of improving the cost budget management of Shenyang branch of A insurance company from the aspects of improving ideas and improving principles of the expense budget management of Shenyang branch of A insurance company, improving strategies and corresponding protection suggestions. Finally, the paper puts forward some suggestions on how to improve the cost budget management of Shenyang branch company. In order to promote the successful implementation of the cost budget management in Shenyang branch of A Insurance Company, this paper puts forward some measures to ensure the implementation of the cost budget management improvement scheme of A Insurance Shenyang Branch. On the basis of reviewing the theories of cost, control, budget management and so on in the first and second chapters, this paper focuses on the analysis of the problems existing in the cost budget management of A Insurance Shenyang Branch in the third chapter. Then it puts forward the corresponding improvement scheme in Chapter 4th, and gives the implementation guarantee of A Insurance Shenyang Branch expense Budget Management improvement Scheme in Chapter 5th, which has certain practical guiding significance.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F840.4

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