發(fā)布時(shí)間：2018-12-12 15:24

【摘要】：時(shí)代的腳步在不斷向前發(fā)展,全面預(yù)算管理的所處的市場(chǎng)環(huán)境也在不斷變化,其理論基礎(chǔ)和實(shí)踐經(jīng)驗(yàn)已經(jīng)在西方國(guó)家得到不斷地健全與完善,而我國(guó)對(duì)全面預(yù)算管理的研究和實(shí)踐只是近些年才開始,預(yù)算并沒有發(fā)揮出應(yīng)有的效果。隨著我國(guó)市場(chǎng)化改革進(jìn)程的不斷深化,理論基礎(chǔ)建設(shè)與企業(yè)管理機(jī)構(gòu)體系不斷完善,全面預(yù)算管理工作的建設(shè)取得了前所未有的成績(jī),企業(yè)在注重拓展新型業(yè)務(wù)和安全生產(chǎn)的同時(shí)更加注重預(yù)算制度的建設(shè),但是在具體的實(shí)施過程中還有不盡如人意的地方,比如宏觀經(jīng)濟(jì)政策不斷變化而成本控制存在滯后性,主要原由是企業(yè)在實(shí)行全面預(yù)算管理時(shí)還存在著不少問題。本文就M公司全面預(yù)算管理的實(shí)踐為例,探討現(xiàn)如今的鐵路物流企業(yè)預(yù)算管理的結(jié)構(gòu)系統(tǒng),如何加強(qiáng)鐵路物流企業(yè)成本的過程控制,將其落到實(shí)處,希望對(duì)鐵路物流企業(yè)的預(yù)算管理有一定的借鑒作用。首先,本文介紹鐵路物流企業(yè)預(yù)算管理的研究背景及其意義,通過論述其研究背景及意義,了解全面預(yù)算管理在企業(yè)管理制度中的重要性,全面剖析企業(yè)預(yù)算管理的研究?jī)?nèi)容及方法,對(duì)全面預(yù)算管理工作進(jìn)行初步的了解。其次,通過對(duì)國(guó)內(nèi)外全面預(yù)算管理工作的研究現(xiàn)狀進(jìn)行分析,對(duì)其理論框架基礎(chǔ)分別進(jìn)行深入剖析,并且對(duì)鐵路物流企業(yè)全面預(yù)算管理下的成本控制現(xiàn)狀進(jìn)行分析,從鐵路物流企業(yè)全面預(yù)算管理的必要性解析,揭示其在編制、實(shí)施、評(píng)價(jià)等過程中存在的問題,并對(duì)提出的問題分析采取何種有效的措施加以糾正,已達(dá)到企業(yè)實(shí)施成本控制的最終目的。最后,本文充分利用已有知識(shí)結(jié)構(gòu),采用理論聯(lián)系實(shí)際的方式,從我國(guó)的具體國(guó)情出發(fā),以M公司全面預(yù)算管理的實(shí)踐為例,并發(fā)表對(duì)鐵路物流企業(yè)全面預(yù)算管理發(fā)展趨勢(shì)的觀點(diǎn),并根據(jù)案例分析與啟示,總結(jié)論文的主要內(nèi)容及相關(guān)對(duì)未來的研究進(jìn)行展望。
[Abstract]:The pace of the times is constantly developing, and the market environment of comprehensive budget management is also constantly changing. Its theoretical basis and practical experience have been continuously perfected and perfected in western countries. However, the research and practice of total budget management in our country has only begun in recent years, and the budget has not played its due effect. With the deepening of China's market-oriented reform process and the continuous improvement of theoretical infrastructure and enterprise management system, the construction of comprehensive budget management has made unprecedented achievements. Enterprises pay more attention to the development of new business and safety production at the same time pay more attention to the construction of budget system, but in the specific implementation process there are still not satisfactory places, for example, macroeconomic policies are constantly changing and cost control is lagging behind. The main reason is that enterprises in the implementation of comprehensive budget management there are still many problems. This paper takes M Company's practice of overall budget management as an example, discusses the structure system of railway logistics enterprise budget management nowadays, how to strengthen the process control of railway logistics enterprise cost and put it into practice. It is hoped that the budget management of railway logistics enterprises can be used for reference. First of all, this paper introduces the research background and significance of railway logistics enterprise budget management, through the discussion of its research background and significance, understand the importance of comprehensive budget management in the enterprise management system. This paper analyzes the research contents and methods of enterprise budget management, and makes a preliminary understanding of the work of overall budget management. Secondly, through the domestic and foreign comprehensive budget management research status analysis, the theoretical framework of the basis of in-depth analysis, and railway logistics enterprises under the overall budget management of the cost control status analysis. Based on the analysis of the necessity of overall budget management in railway logistics enterprises, the problems existing in the process of compilation, implementation and evaluation of railway logistics enterprises are revealed, and what effective measures are taken to correct the problems raised are analyzed. The final goal of cost control has been achieved. Finally, this paper makes full use of the existing knowledge structure, takes the practice of M Company's overall budget management as an example, using the method of integrating theory with practice, and proceeding from the specific situation of our country. The development trend of the overall budget management of railway logistics enterprises is also presented. According to the case analysis and inspiration, the main contents of the paper and the future research prospects are summarized.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F259.23;F253.7

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