本文選題：全面預(yù)算管理 + 控制�。� 參考：《大連海事大學(xué)》2012年碩士論文

【摘要】：全面預(yù)算管理作為現(xiàn)代企業(yè)的一種管理模式,利用預(yù)算對公司內(nèi)部的各種資源進行分配、控制、考核,有效地組織公司的生產(chǎn)經(jīng)營活動,完成既定的經(jīng)營目標。近年來,隨著預(yù)算管理理論在西方日趨成熟,以體現(xiàn)戰(zhàn)略為導(dǎo)向,以全面反映、全員參與、全程控制為特征的全面預(yù)算管理逐漸取代傳統(tǒng)預(yù)算管理,成為確保企業(yè)集團戰(zhàn)略目標實現(xiàn)的組織手段。我國推行全面預(yù)算管理制度雖然相對較晚,但發(fā)展迅速。進入新世紀以來,政府層面高度重視全面預(yù)算管理在企業(yè)經(jīng)營中的重要作用,陸續(xù)出臺了一些辦法和指導(dǎo)意見,鼓勵中央企業(yè)推行全面預(yù)算管理。CS集團是國內(nèi)知名的航運央企,早在本世紀初已經(jīng)嘗試實施預(yù)算管理。金融危機爆發(fā)后,針對航運業(yè)普遍虧損的局面,CS集團果斷調(diào)整戰(zhàn)略,在集團企業(yè)推行全面預(yù)算管理,CSTC公司系CS集團控股的專業(yè)化碼頭投資運營商,積極落實集團要求,實施全面預(yù)算管理,取得顯著成效。本文從CSTC公司推行全面預(yù)算管理的具體實施細節(jié)入手,在預(yù)算編制、執(zhí)行、分析、調(diào)整、考評等方面全面解讀其實施過程、方法、制度、規(guī)章,并就效果進行分析,肯定全面預(yù)算管理這一管理工具,并根據(jù)碼頭行業(yè)特征,針對推行過程中的不足提出了建議,以期在未來取得更好業(yè)績。CSTC公司通過自身的具體實踐印證了全面預(yù)算管理在集團型企業(yè)中發(fā)揮的不可替代的重要作用,并將在未來發(fā)展中繼續(xù)深化實施,爭取更廣闊的發(fā)展空間。
[Abstract]:As a management mode of modern enterprises, the overall budget management uses the budget to allocate, control, examine and effectively organize the production and management activities of the company and to complete the established business objectives. In recent years, with the maturation of budget management theory in the West, the traditional budget management is gradually replaced by the comprehensive budget management, which is characterized by the embodiment of strategy, the overall reflection, the participation of all staff and the control of the whole process. To become an organizational means to ensure the realization of strategic objectives of enterprise groups. Our country carries out the comprehensive budget management system relatively late, but develops rapidly. Since entering the new century, the government has attached great importance to the important role of comprehensive budget management in the operation of enterprises, and has issued some measures and guidance one after another to encourage the central enterprises to carry out comprehensive budget management. CS Group is a well-known shipping central enterprise in China. As early as the beginning of this century has tried to implement budget management. After the outbreak of the financial crisis, in view of the general loss situation in the shipping industry and the decisive adjustment strategy of CS Group, CSTC Co., Ltd. is a specialized wharf investment operator controlled by CS Group, and actively implements the Group's requirements. The implementation of comprehensive budget management has achieved remarkable results. This paper starts with the implementation details of CSTC Company's implementation of comprehensive budget management, and comprehensively interprets its implementation process, methods, system, regulations and effects in the aspects of budget preparation, execution, analysis, adjustment, evaluation and so on. Affirming the comprehensive budget management as a management tool and, in the light of the characteristics of the wharf industry, putting forward recommendations for deficiencies in the implementation process, In order to achieve better performance in the future. CSTC company through its own specific practice confirmed the comprehensive budget management in the group of enterprises play an irreplaceable important role, and will continue to deepen the implementation in the future development, Strive for a broader space for development.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F560.68

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