發(fā)布時(shí)間：2018-04-29 04:22

  本文選題：價(jià)值鏈 + 全面預(yù)算管理��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：步入信息經(jīng)濟(jì)時(shí)代后,隨著全球經(jīng)濟(jì)格局的改變,中國制造市場(chǎng)已成為世界制造市場(chǎng)的重要組成部分。在國內(nèi)制造企業(yè)競(jìng)爭激烈的同時(shí),國際制造業(yè)帶來的競(jìng)爭也日益激烈。面對(duì)如此挑戰(zhàn),我國制造業(yè)必須建立科學(xué)的管理制度,才能體現(xiàn)核心競(jìng)爭優(yōu)勢(shì),獲得長足發(fā)展。 自從國內(nèi)外眾多企業(yè)應(yīng)用全面預(yù)算管理以來,預(yù)算管理體系逐步發(fā)展,它對(duì)企業(yè)的發(fā)展做出了不少的貢獻(xiàn)。然而,隨著科技日新月異的發(fā)展,以及自動(dòng)化普及等因素的影響,傳統(tǒng)預(yù)算管理的局限性逐漸顯露,已經(jīng)滿足不了企業(yè)發(fā)展的要求。 如今企業(yè)管理控制的重點(diǎn)已經(jīng)不再僅僅是完成計(jì)劃生產(chǎn)目標(biāo),而是價(jià)值增值,以便實(shí)現(xiàn)企業(yè)價(jià)值的最大化。全面預(yù)算管理在與價(jià)值鏈的結(jié)合下?lián)碛辛诵碌囊饬x�；趦r(jià)值鏈的全面預(yù)算管理,是站在價(jià)值流程的視角,根據(jù)傳統(tǒng)預(yù)算管理的基本方法,運(yùn)用價(jià)值鏈分析的邏輯框架將預(yù)算管理中的制定、監(jiān)督和實(shí)施過程進(jìn)行優(yōu)化的新型管理手段。它在適應(yīng)不斷變化的企業(yè)內(nèi)部、外部環(huán)境的過程中體現(xiàn)出獨(dú)有的科學(xué)性和協(xié)調(diào)性,能實(shí)現(xiàn)在價(jià)值鏈上對(duì)于資金流、信息流和物流三者的有效掌控。 通過調(diào)研,筆者發(fā)現(xiàn),機(jī)床制造企業(yè)A公司正是實(shí)行的傳統(tǒng)全面預(yù)算管理,其預(yù)算管理的缺陷已日益凸顯,亟待改善。面對(duì)國外和我國各大機(jī)床生產(chǎn)制造企業(yè)的競(jìng)爭壓力,構(gòu)建基于價(jià)值鏈的全面預(yù)算管理模式,是A公司獲得競(jìng)爭優(yōu)勢(shì)的重要手段。筆者試圖通過為A公司構(gòu)建基于價(jià)值鏈的全面預(yù)算管理體系,幫助其準(zhǔn)確明晰自己在行業(yè)中的戰(zhàn)略定位,最大化地追求企業(yè)價(jià)值。 本文站在價(jià)值鏈的視角上,重新審視了全面預(yù)算管理體系。本文的結(jié)構(gòu)共分為七章。 第一章為導(dǎo)論。主要總結(jié)了全文內(nèi)容框架,介紹了本文的創(chuàng)作背景、創(chuàng)新之處、研究方法以及研究內(nèi)容。 第二章是文獻(xiàn)綜述。此章對(duì)全面預(yù)算管理、基于價(jià)值鏈的全面預(yù)算管理以及價(jià)值鏈管理進(jìn)行系統(tǒng)回顧和梳理,既總結(jié)了前人的研究成果,又為本文的研究指明了方向。 第三章是理論分析,介紹了全面預(yù)算管理理論,闡述了價(jià)值鏈理論,并將全面預(yù)算與價(jià)值鏈相融合,論述其結(jié)合的必要性及具有的特色等。 第四章,A公司全面預(yù)算管理現(xiàn)狀考察。以A公司為案例,在筆者對(duì)其進(jìn)行實(shí)地調(diào)研訪談的基礎(chǔ)上,考察了該公司全面預(yù)算的實(shí)施情況,分析其預(yù)算管理中存在的不足。 第五章,幫助A公司構(gòu)建了基于價(jià)值鏈的全面預(yù)算管理體系,該體系包括基于價(jià)值鏈分析的預(yù)算目標(biāo)、組織機(jī)構(gòu)、預(yù)算編制、執(zhí)行與控制及績效評(píng)價(jià)等全面的、多層次的內(nèi)容。 第六章,為保證A公司價(jià)值鏈預(yù)算管理的順利實(shí)施,提出了有針對(duì)性的政策建議。 第七章為研究結(jié)論與未來展望。該章闡述了文章結(jié)論,指出本文的不足之處,并展望了未來的研究方向。 本文的創(chuàng)新之處主要表現(xiàn)在三個(gè)方面：其一,研究視角的創(chuàng)新。本文基于價(jià)值鏈的視角,重新審視預(yù)算管理,并將鮮有學(xué)者研究的外部價(jià)值鏈視為重點(diǎn),將其有效引入到全面預(yù)算管理。其二,研究方法的創(chuàng)新。本文在理論分析的同時(shí)結(jié)合了案例研究的方法,通過問卷調(diào)查、半結(jié)構(gòu)化訪談以及收集內(nèi)部數(shù)據(jù)資料等渠道來獲取強(qiáng)有力的證據(jù),為價(jià)值鏈預(yù)算管理的研究提供了具體的案例支撐,使相關(guān)理論研究能得到實(shí)際調(diào)研結(jié)論的支持。其三,研究內(nèi)容的創(chuàng)新。本文通過價(jià)值鏈預(yù)算管理理論在A公司的實(shí)際應(yīng)用,真正有效地為該公司彌補(bǔ)了傳統(tǒng)預(yù)算管理的缺陷,對(duì)于改善該公司的預(yù)算現(xiàn)狀、促進(jìn)其穩(wěn)定發(fā)展起到較好的作用。同時(shí),A公司具有較好的代表性,對(duì)制造行業(yè)其他企業(yè)的預(yù)算管理改進(jìn)也有一定的借鑒意義。 本文的不足之處在于沒有較多涉及對(duì)資本支出的預(yù)算。此外,由于筆者在制造業(yè)方面專業(yè)知識(shí)有限以及對(duì)A公司實(shí)施全面預(yù)算的進(jìn)程并不能全面深刻的了解,所以構(gòu)建的管理體系還不夠完善與明確。針對(duì)這些不足,筆者希望能夠在未來開展進(jìn)一步的研究,使結(jié)論更加準(zhǔn)確實(shí)用。
[Abstract]:After entering the era of information economy, with the change of the global economic pattern, the manufacturing market in China has become an important part of the world manufacturing market. At the same time, the competition in the domestic manufacturing enterprises is fierce, and the competition of the international manufacturing industry is becoming increasingly fierce. The core competitive advantage has made great progress.
Since many enterprises at home and abroad have applied the comprehensive budget management, the budget management system has gradually developed. It has made a lot of contributions to the development of enterprises. However, with the rapid development of science and technology and the influence of automation and other factors, the limitations of traditional budget management have gradually revealed and can not meet the requirements of enterprise development.
Now the focus of enterprise management control is no longer only to complete the goal of production, but to maximize the value of the enterprise. The comprehensive budget management has a new significance in combination with the value chain. The comprehensive budget management based on value chain is from the perspective of the value process and based on the traditional budget management. The basic method is to use the logical framework of value chain analysis to optimize the formulation, supervision and implementation of the budget management. It embodies the unique science and coordination in the process of adapting to the changing enterprises and the external environment, and can realize the flow of funds, information flow and logistics in the value chain of three. The effective control of the person.
Through the investigation, the author finds that the A company of machine tool manufacturing enterprise is the traditional comprehensive budget management. The defects of its budget management have become increasingly prominent and need to be improved. Facing the competition pressure from foreign and China's major machine tool manufacturing enterprises, the construction of a comprehensive pre calculation management model based on the value chain is important for the A company to gain the competitive advantage. The author tries to build a comprehensive budget management system based on value chain for A company to help the company to clearly define its strategic position in the industry and maximize the value of the enterprise.
From the perspective of value chain, this paper reexamines the overall budget management system. The structure of this paper is divided into seven chapters.
The first chapter is an introduction. It mainly summarizes the content framework of the full text, introduces the background, innovations, research methods and research contents of this article.
The second chapter is a literature review. This chapter reviews and reviews the comprehensive budget management based on the total budget management and value chain management based on value chain. It not only summarizes the achievements of previous studies, but also points out the direction of this study.
The third chapter is a theoretical analysis. It introduces the theory of comprehensive budget management, expounds the theory of value chain, and combines the comprehensive budget with the value chain, and discusses the necessity and characteristics of its combination.
The fourth chapter, the overall budget management status of A company. Taking A as a case, on the basis of the author's on-the-spot investigation and interview, the author investigates the implementation of the overall budget of the company and analyzes the shortcomings in its budget management.
The fifth chapter helps A company to build a comprehensive budget management system based on value chain, which includes comprehensive and multi-level content, such as budget targets based on value chain analysis, organization, budgeting, implementation and control and performance evaluation.
The sixth chapter, in order to ensure the smooth implementation of A company's value chain budget management, puts forward targeted policy recommendations.
The seventh chapter is the research conclusion and future prospect. This chapter expounds the conclusion of the article, points out the shortcomings of this article, and looks forward to the future research direction.
The innovation of this article is mainly manifested in three aspects: first, the innovation of the research perspective. Based on the perspective of the value chain, this paper reexamines the budget management, and considers the external value chain which has been studied by scholars as the key point, and introduces it to the comprehensive budget management effectively. Secondly, the innovation of the research method. The method of case study, through the questionnaire survey, semi-structured interview and the collection of internal data and other channels to obtain strong evidence for the study of value chain budget management provides specific case support, so that the relevant theoretical research can be supported by the actual research conclusions. Thirdly, the innovation of the content of the research. The practical application of budget management theory in A company has made up the defects of the traditional budget management for the company effectively and effectively. It plays a better role in improving the company's budget status and promoting its stable development. At the same time, A company has a good representation, and also has a certain reference to the improvement of the budget management of his enterprise in the manufacturing industry. Righteousness.
The inadequacy of this article is that there is no more budget for capital expenditure. In addition, the management system is not perfect and clear because of the limited knowledge of professional knowledge in the manufacturing industry and the process of implementing a comprehensive budget for A companies. Further research is carried out to make the conclusion more accurate and practical.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.4;F406.7

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