本文關(guān)鍵詞：齊二機(jī)床集團(tuán)全面預(yù)算管理方案的研究　出處：《哈爾濱理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 全面預(yù)算管理 方案設(shè)計(jì) 保障措施

【摘要】：全面預(yù)算管理是以企業(yè)戰(zhàn)略為先導(dǎo)，，以量化、綜合、覆蓋企業(yè)經(jīng)營全過程的全面預(yù)算為基礎(chǔ)，以全員、全過程、全方位控制為手段，以績效評價(jià)和業(yè)績考核為保障的內(nèi)部管理控制系統(tǒng)。全面預(yù)算管理作為一項(xiàng)重要的管理工作，對實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)發(fā)揮著重要的作用。它是在戰(zhàn)略目標(biāo)的指引下，對未來的經(jīng)營活動(dòng)和相應(yīng)的經(jīng)營結(jié)果進(jìn)行全面的預(yù)測和籌劃，并通過對執(zhí)行過程的監(jiān)控和分析，指導(dǎo)經(jīng)營活動(dòng)的改善和調(diào)整，從而更加有效地管理企業(yè)和最大程度地實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)。齊二機(jī)床集團(tuán)作為我國工業(yè)企業(yè)的排頭兵，如何通過全面預(yù)算管理提高企業(yè)內(nèi)部管控水平，實(shí)現(xiàn)公司整體戰(zhàn)略目標(biāo)已經(jīng)成為該公司亟待解決的重要問題。 本文首先介紹了齊二機(jī)床集團(tuán)目前的預(yù)算管理組織及其相應(yīng)的職責(zé)。其次，通過對比分析的方法，對齊二機(jī)床集團(tuán)目前所采用的固定預(yù)算法和彈性預(yù)算法兩種預(yù)算方法進(jìn)行了分析說明，然后對齊二機(jī)床集團(tuán)目前主要預(yù)算編制的內(nèi)容進(jìn)行闡述，最后分析出齊二機(jī)床集團(tuán)目前預(yù)算管理過程中存在的問題，具體包括：對全面預(yù)算管理不夠重視、編制方法模式化、執(zhí)行過程無調(diào)整和缺乏業(yè)績考核四個(gè)方面。 針對存在的問題并結(jié)合全面預(yù)算管理相關(guān)理論，從設(shè)計(jì)預(yù)算管理流程、加強(qiáng)預(yù)算監(jiān)控與調(diào)整、重視預(yù)算分析與考核等方面設(shè)計(jì)出齊二機(jī)床集團(tuán)全面預(yù)算管理方案。并在此基礎(chǔ)上，從思想、制度、資源三個(gè)方面提出實(shí)施全面預(yù)算管理方案的保障措施，旨在幫助齊二機(jī)床集團(tuán)提高全面預(yù)算管理水平，改善目前經(jīng)營狀況，提升市場競爭能力，實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)，最終實(shí)現(xiàn)利潤最大化。
[Abstract]:Comprehensive budget management is guided by enterprise strategy, based on the overall budget of quantification, synthesis and covering the whole process of enterprise management, and takes full staff, whole process and omni-directional control as the means. Performance evaluation and performance evaluation as the guarantee of internal management control system. Overall budget management as an important management work. It plays an important role in the realization of the strategic objectives of enterprises. Under the guidance of the strategic objectives, it makes a comprehensive prediction and planning of the future business activities and corresponding operating results. And through monitoring and analysis of the implementation process, guide the improvement and adjustment of business activities. In order to manage the enterprise more effectively and achieve the strategic goal to the maximum extent. As the vanguard of our country's industrial enterprises, how to improve the level of internal control through comprehensive budget management. To achieve the overall strategic objectives of the company has become an important issue to be solved. This paper first introduces the current budget management organization and its corresponding responsibilities of Qi-er Machine tool Group. Secondly, through the method of comparative analysis. This paper analyzes and explains two kinds of budget methods, one is fixed budget law and the other is elastic budget law, and then the main budget preparation content of Qi er Machine tool Group is expounded. Finally, the paper analyzes the problems existing in the current budget management process of Qi-er Machine tool Group, including: not paying enough attention to the overall budget management, and formulating methods are formulaic. No adjustment and lack of performance appraisal four aspects of the implementation process. In view of the existing problems and combined with the theory of overall budget management, from the design of budget management process, strengthen budget monitoring and adjustment. Pay attention to budget analysis and assessment and other aspects to design a comprehensive budget management plan. And on this basis, from the thinking, system, resources three aspects of the implementation of the overall budget management plan security measures. The purpose of this paper is to help Qier Machine tool Group to improve its overall budget management level, to improve its current operating conditions, to enhance its market competitiveness, to realize its strategic objectives, and finally to maximize its profits.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4

【共引文獻(xiàn)】

相關(guān)期刊論文 前3條

1 郝玉萍;;企業(yè)全面預(yù)算管理問題及對策[J];企業(yè)研究;2012年18期

2 劉軍亞;;淺析我國企業(yè)如何做好全面預(yù)算管理[J];全國商情(理論研究);2013年11期

3 侯雪筠;劉麗紅;;企業(yè)全面預(yù)算管理的現(xiàn)狀及對策[J];商業(yè)會計(jì);2014年22期

本文編號：1426831