本文選題：GM酒店 + 戰(zhàn)略預(yù)算��； 參考：《深圳大學(xué)》2017年碩士論文

【摘要】：隨著我國旅游業(yè)的不斷發(fā)展,酒店行業(yè)已成為國民經(jīng)濟(jì)重要組成部分,近年來一大批國際酒店入駐中國,酒店品牌之間的競爭越來越激烈,預(yù)算管理水平的高低直接關(guān)系到酒店的綜合競爭實(shí)力,建立一套科學(xué)的戰(zhàn)略預(yù)算管理體系,通過平衡計(jì)分卡整合與酒店發(fā)展息息相關(guān)的各類指標(biāo),全面評估經(jīng)營業(yè)績,成為大部分酒店迫切需要解決的問題。本文基于戰(zhàn)略預(yù)算管理理論,以GM酒店為例,通過還原GM酒店現(xiàn)有預(yù)算體系,指出GM酒店在預(yù)算管理過程中存在以下問題:預(yù)算編制局限于經(jīng)營預(yù)算,忽視了財(cái)務(wù)預(yù)算和客人滿意度、員工發(fā)展、業(yè)務(wù)流程等非財(cái)務(wù)指標(biāo)預(yù)算,預(yù)算數(shù)據(jù)片面,預(yù)算執(zhí)行缺少有力保證,預(yù)算反饋未能真實(shí)準(zhǔn)確的利用彈性預(yù)算分析差異存在的原因,預(yù)算執(zhí)行結(jié)果與業(yè)績評價(jià)脫節(jié)。針對以上問題通過文獻(xiàn)研究法和理論推演法,重新構(gòu)建GM酒店戰(zhàn)略預(yù)算管理體系。GM酒店戰(zhàn)略預(yù)算管理體系構(gòu)建圍繞制定合理戰(zhàn)略預(yù)算目標(biāo)、編制全面預(yù)算、分析預(yù)算差異,執(zhí)行有效業(yè)績考評等主要目標(biāo),以戰(zhàn)略預(yù)算管理制度和體系建設(shè)為主線,健全的預(yù)算執(zhí)行控制措施及合理的預(yù)算考評機(jī)制為重心,全面展開預(yù)算管理工作。為了進(jìn)一步明確預(yù)算目標(biāo),本文在預(yù)算編制和業(yè)績評價(jià)過程中引入了平衡計(jì)分卡,將財(cái)務(wù)、客戶、內(nèi)部流程,學(xué)習(xí)與成長四個(gè)方面有機(jī)結(jié)合,促進(jìn)酒店預(yù)算目標(biāo)各個(gè)方面不斷向前推進(jìn)。預(yù)算編制中綜合使用固定預(yù)算法和滾動(dòng)預(yù)算法,在保持年度整體預(yù)算目標(biāo)不變的前提下,根據(jù)企業(yè)實(shí)際情況調(diào)整預(yù)算細(xì)節(jié),使整個(gè)預(yù)算過程更加符合酒店的運(yùn)作。通過戰(zhàn)略預(yù)算管理體系的構(gòu)建,GM酒店明確了戰(zhàn)略目標(biāo),優(yōu)化了預(yù)算控制和反饋機(jī)制,完善了業(yè)績評價(jià)體系,各項(xiàng)財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)都有了很大提升,為GM酒店在激烈的市場競爭中脫穎而出提供了保障。同時(shí)也為酒店行業(yè)戰(zhàn)略預(yù)算管理體系的構(gòu)建提供了參考。
[Abstract]:With the continuous development of tourism in China, the hotel industry has become an important part of the national economy. In recent years, a large number of international hotels have entered China, and the competition among hotel brands is becoming more and more fierce. The level of budget management is directly related to the comprehensive competitive strength of the hotel. The establishment of a scientific strategic budget management system, through the balanced Scorecard integration and hotel development closely related to various indicators, comprehensive evaluation of business performance, It has become an urgent problem for most hotels. Based on the theory of strategic budget management, this paper takes GM Hotel as an example and points out the following problems in the process of budget management by restoring the existing budget system of GM Hotel: the budgeting is limited to the operating budget. Neglected the financial budget and guest satisfaction, staff development, business process and other non-financial indicators budget, budget data one-sided, budget implementation lack of sufficient assurance, budget feedback is not true and accurate use of flexible budget analysis differences exist reasons, Budget implementation results and performance evaluation are out of step. In view of the above problems, through literature research and theoretical deduction, the paper reconstructs the strategic budget management system of GM hotel. The strategic budget management system of GM hotel revolves around the formulation of reasonable strategic budget objectives, the compilation of overall budget, and the analysis of budget differences. In order to carry out the main target of effective performance appraisal and take the strategic budget management system and system construction as the main line, and perfect budget execution control measures and reasonable budget appraisal mechanism as the center of gravity, the budget management work can be carried out in an all-round way. In order to further clarify the budget objectives, this paper introduces a balanced scorecard in the process of budgeting and performance evaluation, which combines finance, customer, internal process, learning and growth. To promote all aspects of the hotel's budget objectives to move forward. In the budget preparation, the fixed budget law and the rolling budget law are used synthetically. On the premise of keeping the annual overall budget target unchanged, the budget details are adjusted according to the actual situation of the enterprise so as to make the whole budget process more in line with the operation of the hotel. Through the construction of strategic budget management system, GM hotel defines the strategic objectives, optimizes the budget control and feedback mechanism, and perfects the performance evaluation system. All financial indicators and non-financial indicators have been greatly improved. For GM hotel in the fierce market competition to stand out to provide protection. At the same time for the hotel industry strategic budget management system to provide a reference.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.2;F715.5

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