本文選題：GM酒店 + 戰(zhàn)略預算　； 參考：《深圳大學》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,預算管理水平的高低直接關(guān)系到酒店的綜合競爭實力,建立一套科學的戰(zhàn)略預算管理體系,通過平衡計分卡整合與酒店發(fā)展息息相關(guān)的各類指標,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)略預算管理理論,以GM酒店為例,通過還原GM酒店現(xiàn)有預算體系,指出GM酒店在預算管理過程中存在以下問題:預算編制局限于經(jīng)營預算,忽視了財務預算和客人滿意度、員工發(fā)展、業(yè)務流程等非財務指標預算,預算數(shù)據(jù)片面,預算執(zhí)行缺少有力保證,預算反饋未能真實準確的利用彈性預算分析差異存在的原因,預算執(zhí)行結(jié)果與業(yè)績評價脫節(jié)。針對以上問題通過文獻研究法和理論推演法,重新構(gòu)建GM酒店戰(zhàn)略預算管理體系。GM酒店戰(zhàn)略預算管理體系構(gòu)建圍繞制定合理戰(zhàn)略預算目標、編制全面預算、分析預算差異,執(zhí)行有效業(yè)績考評等主要目標,以戰(zhàn)略預算管理制度和體系建設(shè)為主線,健全的預算執(zhí)行控制措施及合理的預算考評機制為重心,全面展開預算管理工作。為了進一步明確預算目標,本文在預算編制和業(yè)績評價過程中引入了平衡計分卡,將財務、客戶、內(nèi)部流程,學習與成長四個方面有機結(jié)合,促進酒店預算目標各個方面不斷向前推進。預算編制中綜合使用固定預算法和滾動預算法,在保持年度整體預算目標不變的前提下,根據(jù)企業(yè)實際情況調(diào)整預算細節(jié),使整個預算過程更加符合酒店的運作。通過戰(zhàn)略預算管理體系的構(gòu)建,GM酒店明確了戰(zhàn)略目標,優(yōu)化了預算控制和反饋機制,完善了業(yè)績評價體系,各項財務指標和非財務指標都有了很大提升,為GM酒店在激烈的市場競爭中脫穎而出提供了保障。同時也為酒店行業(yè)戰(zhàn)略預算管理體系的構(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.
【學位授予單位】：深圳大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F719.2;F715.5

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