本文選題：全面預算管理 + 定額標準�。� 參考：《河南大學》2014年碩士論文

【摘要】：隨著我國煤炭產(chǎn)業(yè)的大力發(fā)展，煤炭企業(yè)面臨著愈演愈烈的挑戰(zhàn)和競爭，要適應市場環(huán)境的轉變，提高集團企業(yè)的管理水平是必要的。由于煤炭行業(yè)的特殊性和獨立性，以及集團管理控制的不集中性，煤炭集團的管理還存在著諸多弊端，缺乏一套統(tǒng)一的管理體系。預算管理是一種具有對業(yè)務活動協(xié)調(diào)、控制、激勵、評價功能的管理會計中的方法，是把企業(yè)發(fā)展戰(zhàn)略放在第一位的管理，是企業(yè)管理控制系統(tǒng)的核心。我國現(xiàn)代企業(yè)制度還在不斷完善中，全面預算管理在企業(yè)里的應用還處在摸索階段，在推進過程中還存在一些認識與實務上的盲區(qū)和誤區(qū)，其科學性和合理性有待提高，比如出現(xiàn)預算管理與企業(yè)戰(zhàn)略脫節(jié)、缺乏預算管理組織體系保障、不夠重視預算控制和考評等問題，使得效果不理想。推出完善的全面預算管理體系，有助于提高煤炭集團的成本管理能力，同時還有助于進行產(chǎn)品和商戶的經(jīng)營管理和決策管控。 本論文的研究目的主要是基于通過對M集團全面預算管理問題的分析，從而針對性地找出解決問題的方案以及保障措施，用實際詮釋全面預算管理理論，，協(xié)助M集團在市場中取得競爭優(yōu)勢，實現(xiàn)資源優(yōu)化配置。本文的研究思路是由理論到理論在現(xiàn)實中的運用，由宏觀到微觀的思路。將全面預算管理理論與M集團的預算管理現(xiàn)狀相結合，分析不足并提出對策及改善M集團預算管理的建議，探討和建立適合管理需要的預算管理體系和績效考核方法，并將其應用到具體的實施環(huán)節(jié)中。 首先，本文對集團現(xiàn)有的全面預算管理系統(tǒng)進行考察，結合M集團實際情況，在戰(zhàn)略導向的視角下，研究分析M集團全面預算管理體系。其次，通過閱讀企業(yè)內(nèi)部資料、觀察流程，發(fā)現(xiàn)M集團全面預算管理的優(yōu)勢是以作業(yè)為基礎編制預算、按定額標準化系統(tǒng)、采用多維度思路并實施過程監(jiān)控。緊接著結合2010至2012年的數(shù)據(jù)資料進行研究，找出集團存在的問題：M集團全面預算管理存在戰(zhàn)略性不足、定額標準過時、缺乏有效控制、考核體制方面的缺陷。最后，在分析的基礎上，從全面預算管理理論、作用功能、方法編制、績效考評、與公司戰(zhàn)略關系、組織體系等方面提出對策，幫助M集團管理層站在戰(zhàn)略的高度做好全面預算管理、增強管理控制水平、優(yōu)化預算體制。
[Abstract]:With the development of China's coal industry, coal enterprises are facing more and more challenges and competition. It is necessary to improve the management level of group enterprises in order to adapt to the change of market environment. Because of the particularity and independence of coal industry and the uncentrality of group management, the management of coal group still has many disadvantages and lacks a set of unified management system. Budget management is a management accounting method with the functions of coordination, control, encouragement and evaluation of business activities. It is the management that puts the enterprise development strategy first and the core of the enterprise management control system. China's modern enterprise system is still improving, the application of comprehensive budget management in enterprises is still in the exploratory stage, there are still some blind areas and misunderstandings in the process of promotion, its scientific nature and rationality need to be improved. For example, the budget management is out of line with the enterprise strategy, lacks the budget management organization system guarantee, does not pay enough attention to the budget control and the appraisal and so on, causes the effect not to be ideal. The introduction of a comprehensive budget management system will help to improve the cost management capability of the coal group, as well as the management and decision-making of products and businesses. The purpose of this paper is mainly to find out the solutions and safeguard measures through the analysis of M Group's overall budget management, and to interpret the theory of comprehensive budget management with the actual situation. Assist M Group to gain competitive advantage in the market and achieve optimal allocation of resources. The research idea of this paper is from theory to theory in reality, from macro to micro. This paper combines the theory of total budget management with the present situation of budget management of M Group, analyzes the deficiency, puts forward some countermeasures and suggestions for improving the budget management of M Group, and probes into and establishes the budget management system and performance appraisal method suitable for the needs of management. And applies it to the concrete implementation link. First of all, this paper investigates the existing comprehensive budget management system of M Group, and analyzes the overall budget management system of M Group from the perspective of strategic orientation. Secondly, by reading the internal data and observing the process, we find that the advantage of M Group's total budget management is to draw up the budget based on activity, to standardize the system according to the quota, to adopt multi-dimensional thinking and to implement process monitoring. Then combining the data from 2010 to 2012 to find out the existing problems of the Group: M Group overall budget management there are strategic deficiencies quota standards out of date lack of effective control the shortcomings of the evaluation system. Finally, on the basis of the analysis, the author puts forward the countermeasures from the aspects of the theory of overall budget management, the function, the method, the performance evaluation, the relationship with the company strategy, the organization system, and so on. Help M Group management to do a good job of overall budget management, strengthen management control level and optimize budget system from a strategic point of view.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.21;F406.7

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