本文關(guān)鍵詞：對(duì)FS公司改進(jìn)全面預(yù)算管理的應(yīng)用研究　出處：《西北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： FS公司 全面預(yù)算 經(jīng)營(yíng)目標(biāo)

【摘要】：在當(dāng)今現(xiàn)代化管理理念高速應(yīng)用發(fā)展的時(shí)代,全面預(yù)算管理作為其中一類管理理念在企業(yè)預(yù)算業(yè)務(wù)領(lǐng)域也被有效應(yīng)用起來(lái),對(duì)于這類管理理念的研究也逐漸成熟起來(lái)。隨著行業(yè)環(huán)境的迅速變化,以往的預(yù)算管理模式已經(jīng)滯后于當(dāng)前企業(yè)發(fā)展的不確定因素及環(huán)境的不確定性因素,傳統(tǒng)預(yù)算的基本元素也就無(wú)法滿足科學(xué)的管理模式。這是概括的情況,而對(duì)于FS公司的預(yù)算管理體系來(lái)說(shuō),現(xiàn)有的預(yù)算管理模式與公司經(jīng)營(yíng)目標(biāo)的脫節(jié)是主要的顯現(xiàn),以致不能有效地發(fā)揮預(yù)算管理的控制作用。鑒于此,如何借鑒西方先進(jìn)的預(yù)算管理經(jīng)驗(yàn),結(jié)合FS公司的實(shí)際經(jīng)營(yíng)及當(dāng)前預(yù)算管理現(xiàn)狀來(lái)優(yōu)化FS公司的預(yù)算管理模式,不斷增強(qiáng)企業(yè)預(yù)算決策的高效性、正確性,具有針對(duì)性意義。 首先,本文綜合闡述了全面預(yù)算管理研究現(xiàn)狀,并在此基礎(chǔ)上對(duì)全面預(yù)算管理和經(jīng)營(yíng)目標(biāo)之間的關(guān)系進(jìn)行了研究討論。其次,闡述了FS公司概況,分析了公司經(jīng)營(yíng)目標(biāo)。在此基礎(chǔ)上從表現(xiàn)形式、組織機(jī)構(gòu)、構(gòu)成、考慮因素、標(biāo)準(zhǔn)及流程以及管控情況等方面對(duì)FS公司全面預(yù)算管理現(xiàn)狀進(jìn)行了闡述,同時(shí)對(duì)FS公司全面預(yù)算管理的三個(gè)階段初期編制階段、中期執(zhí)行與控制階段以及后期分析與評(píng)價(jià)階段的相關(guān)問(wèn)題進(jìn)行了討論分析。最后,從預(yù)算管理機(jī)構(gòu)設(shè)置、流程編制、預(yù)算控制、考核體系以及管理模式實(shí)施等方面提出了FS公司全面預(yù)算管理的改進(jìn)對(duì)策。對(duì)公司預(yù)算模式進(jìn)行系統(tǒng)改進(jìn)之后,在明確實(shí)施目標(biāo)的基礎(chǔ)上,確定實(shí)施指導(dǎo)理念,并對(duì)實(shí)施措施的效果進(jìn)行了分析。并且通過(guò)FS公司全面預(yù)算管理模式的改進(jìn)研究,為FS公司以及衛(wèi)浴行業(yè)其它企業(yè)提供了全面預(yù)算管理模式參考和經(jīng)驗(yàn)借鑒。
[Abstract]:In today's modern management concept high speed application development time, comprehensive budget management as one kind of management idea in the field of business enterprise budget was also used, for this type of research management concept is gradually matured. With the rapidly changing industry environment, uncertainty and environmental uncertainty factors in the budget management mode the current lags behind the development of enterprises, the basic elements of the traditional budget will not be able to meet the scientific management mode. This is the general situation, and for the FS company budget management system, from existing budget management and business goal of the company is the main show, that can not effectively control the budget management in view of this, how to learn from the advanced experience of the Western budget management, combined with FS company's actual operation and the current status of budget management to optimize the FS. The budget management model of the company has constantly enhanced the efficiency, correctness and pertinence of the enterprise budget decision.
First of all, this paper gives a comprehensive study on the comprehensive budget management situation, the relationship between and on the basis of comprehensive budget management and business objectives were discussed. Secondly, elaborated the FS company overview, analysis of the company's business objectives. On the basis of the form, organization, structure, factors, standards and procedures and control and other aspects of the comprehensive budget management situation of FS company, at the same time, the comprehensive budget management of FS company in three stages the initial preparation stage, execution and control stage and post analysis related issues and evaluation stages are discussed and analyzed. Finally, setting from the budget management mechanism of process establishment, budget control and put forward measures to improve the comprehensive budget management of FS company's appraisal system and management mode. The company budget mode system after improvement, indeed in the Ming On the basis of objectives, the implementation guidelines were identified, and the effect of implementation measures were analyzed. Through the improvement research of FS company's comprehensive budget management mode, the comprehensive budget management mode and reference for FS companies and other enterprises in the bathroom industry were provided.

【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F406.7

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