本文關鍵詞： 中小企業(yè) A公司 全面預算管理 預算考核　出處：《中國海洋大學》2014年碩士論文　論文類型：學位論文

【摘要】：進入新世紀以來，我國已經(jīng)形成了日趨完善的市場體制，競爭機制在市場中發(fā)揮了積極作用。在這樣的情況下，企業(yè)如何從面臨的競爭和壓力中脫穎而出發(fā)展壯大成為了當前面臨的重要難題。我國企業(yè)現(xiàn)有的管理理念以及管理體制無法滿足發(fā)展的需要，需要進行深層次的改革與完善。全面預算管理目前在降低企業(yè)運營成本方面已經(jīng)作用顯著，其應用過程中從企業(yè)的各項費用和各項成本等均提出了分析改進的方法以明確企業(yè)發(fā)展具備的優(yōu)勢。因此，全面預算管理的引入對于企業(yè)的發(fā)展能起到至關重要的作用。全面預算管理是內(nèi)部控制體系的重要組成部分，是一種新的以企業(yè)戰(zhàn)略為起點，對企業(yè)進行全面控制的一種的管理方式，企業(yè)將預算作為管理的起點，通過對預算實施過程的觀察，根據(jù)得到的信息做出相應的調(diào)整以改善企業(yè)內(nèi)部現(xiàn)有的運行現(xiàn)狀和資源分配方式。該管理模式對于提高中小企業(yè)的管理水平，，合理配置和有效利用企業(yè)資源，降低企業(yè)經(jīng)營風險，實現(xiàn)企業(yè)戰(zhàn)略目標至關重要。 本文的研究目的是結(jié)合國內(nèi)外先進的全面預算管理理論，依據(jù)A公司的實際情況制定出相應的預算優(yōu)化方案以及預算執(zhí)行過程中針對可能出現(xiàn)的問題提出解決的保障措施，以達到完善A公司的全面預算管理體系的目的。另外，從對A公司的整體預算分析過程中得出對可以普遍應用于中小型企業(yè)的全面預算管理制度。 本文主要是針對筆者實習所在的中小企業(yè)代表性企業(yè)的A公司當前的預算管理體系就行優(yōu)化研究，采取實地調(diào)研和理論研究相結(jié)合的理論方法，綜合為企業(yè)設計出符合企業(yè)實際情況的新全面預算管理體系。內(nèi)容主要分為六個部分，第一部分為引言，主要對本文的研究背景、研究意義、研究內(nèi)容與思路等問題進行說明。第二部分文獻綜述是論文的理論基礎，對全面預算管理和平衡計分卡相關的國內(nèi)外相關理論與實踐的研究文獻進行了總結(jié)和描述，在總結(jié)的基礎上分析當前理論的局限性，找出論文寫作的理論切入點。第三部分描述了具體的應用案例，通過對案例公司A公司的全預算管理現(xiàn)狀的分析和調(diào)查，找出其存在的問題，確定公司全面預算管理體系優(yōu)化方向。第四部分根據(jù)分析的問題提出具體的全面預算管理體系的優(yōu)化方案，確定A公司優(yōu)化全面預算管理體系的框架、預算管理的指標體系以及預算管理的編制內(nèi)容。第五部分針對預算管理的執(zhí)行、調(diào)整和控制提出具體措施，最后提出全面預算管理的績效考核辦法，將全面預算管理與業(yè)績評價結(jié)合，保證全面預算管理的有效性。第六部分為本文的總結(jié)，提出普遍適用于中小企業(yè)的全面預算管理的結(jié)論，探討本文的研究所具有的現(xiàn)實意義。
[Abstract]:Since entering the new century, China has formed an increasingly perfect market system, and the competitive mechanism has played an active role in the market. How to develop and grow out of the competition and pressure has become an important problem. The existing management concept and management system can not meet the needs of development. Comprehensive budget management has played a significant role in reducing the operating costs of enterprises. In the process of application, the author puts forward the method of analysis and improvement from the cost and cost of the enterprise in order to make clear the advantages of the development of the enterprise. The introduction of comprehensive budget management plays a vital role in the development of enterprises. Comprehensive budget management is an important part of the internal control system and a new enterprise strategy as the starting point. An overall control of the enterprise management mode, enterprises take the budget as the starting point of management, through the budget implementation process of observation. According to the information to make corresponding adjustments to improve the existing operating situation and resource allocation within the enterprise. This management model can improve the management level of small and medium-sized enterprises, reasonable allocation and effective use of enterprise resources. It is very important to reduce the business risk and realize the strategic goal of the enterprise. The purpose of this paper is to combine the advanced theory of comprehensive budget management at home and abroad. According to the actual situation of company A to formulate the corresponding budget optimization program and the budget implementation process to solve the possible problems put forward security measures. In order to perfect A company's overall budget management system, in addition, from the whole budget analysis process of A company, the comprehensive budget management system, which can be widely used in small and medium-sized enterprises, can be obtained. This paper is aimed at the current budget management system of the representative company A of the small and medium-sized enterprises in which I practice, and adopts the theoretical method of combining field research and theoretical research. The content is divided into six parts, the first part is the introduction, mainly for the research background of this paper, research significance. The second part of the literature review is the theoretical basis of the paper. This paper summarizes and describes the relevant theories and practices of comprehensive budget management and balanced scorecard at home and abroad, and analyzes the limitations of the current theory on the basis of the summary. The third part describes the specific application cases, through the analysis and investigation of the case company A company's whole budget management status, find out its existing problems. According to the analysis of the problems put forward a specific overall budget management system optimization plan to determine the framework of A company to optimize the overall budget management system. The index system of budget management and the content of budget management. Part 5th puts forward specific measures for the implementation, adjustment and control of budget management, and finally puts forward the performance evaluation method of overall budget management. Comprehensive budget management and performance evaluation will be combined to ensure the effectiveness of comprehensive budget management. Part 6th is the summary of this paper, put forward the conclusion that is generally applicable to the overall budget management of small and medium-sized enterprises. This paper discusses the practical significance of the research.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6

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