本文選題：全面預(yù)算管理 + 因素分析方法　； 參考：《中南大學(xué)》2013年碩士論文

【摘要】：摘要：全面預(yù)算管理作為企業(yè)的一種內(nèi)部控制工具,在合理配置企業(yè)資源,實(shí)現(xiàn)公司戰(zhàn)略方面發(fā)揮著越來越大地作用,現(xiàn)代企業(yè)管理已經(jīng)離不開全面預(yù)算管理。保險(xiǎn)行業(yè)在面對(duì)巨大發(fā)展機(jī)遇的同時(shí)也面對(duì)競(jìng)爭加劇的挑戰(zhàn),保險(xiǎn)公司亟需一種可以增強(qiáng)自身管理水平的管理工具。全面預(yù)算管理是一套行之有效的內(nèi)部管理系統(tǒng),可以幫助保險(xiǎn)公司及時(shí)把握信息,抓住市場(chǎng)機(jī)會(huì),提升企業(yè)管理能力,增強(qiáng)公司抗風(fēng)險(xiǎn)能力,并最終提升企業(yè)綜合競(jìng)爭力。 本文以A財(cái)險(xiǎn)公司的全面預(yù)算管理為基本研究對(duì)象,對(duì)A財(cái)險(xiǎn)公司這樣一個(gè)典型的保險(xiǎn)公司采用的全面預(yù)算管理模式進(jìn)行了深入的調(diào)查分析。A財(cái)險(xiǎn)公司通過實(shí)施全面預(yù)算管理,已經(jīng)取得了一些成績。但是,A財(cái)險(xiǎn)公司在全面預(yù)算管理中仍存在一些不夠完善的環(huán)節(jié),對(duì)全面預(yù)算管理與企業(yè)戰(zhàn)略的關(guān)系的認(rèn)識(shí)還不夠全面,對(duì)預(yù)算的編制、分析、考核等環(huán)節(jié)的應(yīng)用還存在很多困惑。在A公司應(yīng)用的效果和效益還不高,全面預(yù)算管理的功能也未能得到充分發(fā)揮。因此,在當(dāng)前競(jìng)爭激烈的市場(chǎng)環(huán)境下,增強(qiáng)對(duì)全面預(yù)算管理的認(rèn)識(shí),深入探討全面預(yù)算管理在公司實(shí)務(wù)中如何有效應(yīng)用就具有十分重要的理論意義和現(xiàn)實(shí)價(jià)值。圖21幅,表29張,參考文獻(xiàn)69篇。
[Abstract]:Absrtact: as an internal control tool, comprehensive budget management plays a more and more important role in the rational allocation of enterprise resources and the realization of corporate strategy. Modern enterprise management has been inseparable from comprehensive budget management. The insurance industry is faced with the great development opportunity as well as the challenge of intensified competition. Insurance companies need a management tool that can enhance their management level. Comprehensive budget management is a set of effective internal management system, which can help insurance companies to grasp information in time, seize market opportunities, enhance enterprise management ability, enhance the ability of resisting risks, and ultimately enhance the comprehensive competitiveness of enterprises. Taking A property insurance company's overall budget management as the basic research object, this paper makes a thorough investigation and analysis of the comprehensive budget management mode adopted by A property insurance company, which is a typical insurance company. The A property insurance company carries out comprehensive budget management through the implementation of the comprehensive budget management. Some achievements have been made. However, there are still some imperfect links in the overall budget management, and the understanding of the relationship between the overall budget management and the enterprise strategy is not comprehensive enough, and the compilation and analysis of the budget, There are still many puzzles in the application of examination and other links. The effect and benefit of the application in company A is not high, and the function of total budget management is not fully developed. Therefore, in the current competitive market environment, it is of great theoretical significance and practical value to strengthen the understanding of the overall budget management and to explore how to apply it effectively in the company practice. There are 21 pictures, 29 tables and 69 references.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F842.3

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本文編號(hào)：2087525