本文關(guān)鍵詞：對A集成電路制造企業(yè)全面預(yù)算管理的研究　出處：《對外經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著全球化經(jīng)濟時代的到來，企業(yè)的戰(zhàn)略規(guī)劃及經(jīng)營決策管理的有效實施是企業(yè)成敗的關(guān)鍵。基于此，以實現(xiàn)企業(yè)戰(zhàn)略規(guī)劃和經(jīng)營目標為最終目標的系統(tǒng)性管理活動即全面預(yù)算管理日漸成為各個企業(yè)關(guān)注的焦點，也是國內(nèi)外專家學(xué)者爭相研究的重點。全面預(yù)算管理的實施具有必要性與復(fù)雜性，它的有效實施，不僅可以實現(xiàn)企業(yè)的經(jīng)營目標，最重要的是通過全面預(yù)算管理的全過程管理使企業(yè)的管理者能夠充分體驗科學(xué)化管理給企業(yè)帶來的效益，充分認識到全面預(yù)算管理不僅可以帶來經(jīng)濟效益，而且可以幫助企業(yè)適應(yīng)復(fù)雜多變的市場經(jīng)濟環(huán)境，降低企業(yè)的經(jīng)營風(fēng)險，保證企業(yè)長期戰(zhàn)略規(guī)劃的穩(wěn)步實現(xiàn)。此外，全面預(yù)算管理的全員參與也使企業(yè)的全體員工積極主動地投入到企業(yè)的管理實踐中，在提高企業(yè)經(jīng)營管理水平的同時也使員工的管理素質(zhì)得到有效提升。全面預(yù)算管理是一項系統(tǒng)性工程，各項管理活動之間相互聯(lián)系，相互影響，無論哪項沒有做好均會影響企業(yè)經(jīng)營目標的實現(xiàn)，只有在實踐中不斷總結(jié)，才能真正實現(xiàn)科學(xué)有效的全面預(yù)算管理。本文在引言部分論述研究背景及研究意義，闡述研究方法和研究特點，并介紹國內(nèi)外全面預(yù)算管理的研究；通過對全面預(yù)算管理的基本理論進行梳理，反映全面預(yù)算管理的動態(tài)分析過程及靜態(tài)分析過程，揭示全面預(yù)算管理的基本原理，并對全面預(yù)算管理的特征及功能進行分析；最后通過研究A企業(yè)實施全面預(yù)算管理的內(nèi)容和基本流程，并對A企業(yè)的全面預(yù)算管理信息系統(tǒng)進行案例分析研究，指出A企業(yè)在實施全面預(yù)算管理過程中的優(yōu)勢及不足，并對不足之處提出改進建議，從而為企業(yè)提升全面預(yù)算管理水平有所裨益。
[Abstract]:With the arrival of the era of economic globalization, the effective implementation of the strategic planning and management of enterprise decision is the key to the success of the enterprise. Based on this, in order to achieve the enterprise strategic planning and business objectives for the ultimate goal of the system management activities that comprehensive budget management has gradually become the focus of various enterprises, but also domestic and foreign experts and scholars research focus. It has the necessity and complexity of implementing the comprehensive budget management, its effective implementation, not only can achieve the business objectives, the most important is through the whole process of management of overall budget management of the enterprise managers to fully experience the scientific management of the benefits to the enterprise, realize the comprehensive budget management can not only bring economic benefit, but also can help enterprises adapt to the complicated and changeable market environment, reduce business risk, ensure enterprise long-term war Steady implementation of the strategic planning. In addition, the staff of the comprehensive budget management in the enterprises of all employees to actively participate in the practice of business management, improve enterprise management level and staff management quality has been effectively improved. The comprehensive budget management is a systematic project, the management activities of each other contact, mutual influence, regardless of which do not affect business goals, constantly sum up only in practice, in order to realize the comprehensive budget management of scientific and effective. The introduction of the research background and research significance, research methods and research characteristics, and introduces the research of comprehensive budget management at home and abroad; analyzes the basic theory of comprehensive budget management, reflect the process of dynamic analysis and static analysis of the comprehensive budget management process, reveal the comprehensive budget management The basic principle of science, and the characteristics and functions of comprehensive budget management is analyzed; finally through studying on the implementation of A enterprise comprehensive budget management content and basic process, case analysis and the A enterprise comprehensive budget management information system, points out the advantages of A enterprises in the process of implementing the comprehensive budget management and the insufficiency, and puts forward the the suggestions for improving the deficiencies, which is helpful for enterprises to improve the level of comprehensive budget management.

【學(xué)位授予單位】：對外經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.63

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本文編號：1375350