本文關(guān)鍵詞：M物流公司全面預(yù)算指標(biāo)修正的研究　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：目前，在各個(gè)現(xiàn)代企業(yè)管理理念上，都已發(fā)生了徹底的改變，同時(shí)，新型企業(yè)管理措施和技巧也被普遍采用。全面預(yù)算已成為各大中企業(yè)作為一種非常有效的內(nèi)控管理手段，是企業(yè)內(nèi)部管理體系不可或缺的一項(xiàng)管理模式。 預(yù)算是一種系統(tǒng)的方法，把企業(yè)內(nèi)外部可以控制調(diào)配的各種資源，在內(nèi)部各部門進(jìn)行合理評(píng)估、配置、控制，用以有效分配企業(yè)的資金、物資及人力等資源，以實(shí)現(xiàn)企業(yè)既定的戰(zhàn)略目標(biāo)，是企業(yè)系統(tǒng)的、多維度的，以及全體員工參與的一種管理形式。 M物流公司主要針對(duì)的是國(guó)內(nèi)第三方物流企業(yè)的，公司不僅僅是運(yùn)輸、倉(cāng)儲(chǔ)，還要為客戶提供物流解決方案、包裝組裝等后加工服務(wù)，并且要按各個(gè)客戶的要求服務(wù)客戶的客戶，也就是一定程度上代表了客戶對(duì)消費(fèi)者的服務(wù)品質(zhì)。因此指標(biāo)的設(shè)定，不僅要確保M物流公司的利潤(rùn)目標(biāo)，還要確保M物流公司提供的服務(wù)滿足不同客戶的要求。當(dāng)前預(yù)算指標(biāo)的制定不科學(xué)，考評(píng)缺乏健全的控制機(jī)制，預(yù)算指標(biāo)更側(cè)重在成本費(fèi)用和經(jīng)濟(jì)效益上，資源配置效率的低下，造成各部門只關(guān)注和自身利益相關(guān)的指標(biāo)，工作積極性不高，預(yù)算執(zhí)行效果差，以致公司戰(zhàn)略目標(biāo)的達(dá)成情況不理想，導(dǎo)致企業(yè)的管理失去了推動(dòng)力，不利于企業(yè)長(zhǎng)遠(yuǎn)發(fā)展，，也背離的推行預(yù)算管理最初的目的。 為了使預(yù)算真正能夠促進(jìn)企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)，必須建立與之相關(guān)聯(lián)的激勵(lì)機(jī)制，以提高企業(yè)各層次人員對(duì)預(yù)算工作的重視程度，充分調(diào)動(dòng)員工積極性，促進(jìn)工作改善。執(zhí)行效果考核,是通過(guò)一系列與預(yù)算體系相匹配的指標(biāo)、標(biāo)準(zhǔn)等，更有效地對(duì)預(yù)算制定和實(shí)施情況進(jìn)行檢查評(píng)價(jià)，實(shí)施結(jié)果與預(yù)算指標(biāo)進(jìn)行對(duì)比，對(duì)工作成果做出客觀、公正的綜合評(píng)估，為企業(yè)進(jìn)行獎(jiǎng)懲提供依據(jù)，并為改進(jìn)預(yù)算管理提供意見(jiàn)和建議，使企業(yè)能穩(wěn)健、持續(xù)地發(fā)展，從而使全面預(yù)算管理不斷完善，不斷促進(jìn)企業(yè)戰(zhàn)略目標(biāo)實(shí)現(xiàn)。 本文對(duì)“企業(yè)全面預(yù)算指標(biāo)修正”問(wèn)題深入調(diào)查研究，進(jìn)行針對(duì)性探討。在文獻(xiàn)資料查閱基礎(chǔ)上，首先闡述其基本理論與編制方法，再對(duì)M物流公司目前的全面預(yù)算指標(biāo)制定與實(shí)施進(jìn)行深入探究，通過(guò)認(rèn)真分析和評(píng)價(jià)，找出現(xiàn)行全面預(yù)算中設(shè)計(jì)不合理的地方，進(jìn)行歸納總結(jié)，解剖，提出合理科學(xué)的改進(jìn)措施，從而為企業(yè)提供有效的理論與操作參考依據(jù)。
[Abstract]:At present, in each modern enterprise management concept, has taken place the thorough change, at the same time. The comprehensive budget has become a very effective internal control management means and an indispensable management mode of the internal management system. Budget is a systematic method, which can control all kinds of resources which can be allocated inside and outside the enterprise, and evaluate, configure and control reasonably in the internal departments, which can be used to allocate the funds, materials and manpower resources of the enterprise effectively. In order to achieve the established strategic objectives of the enterprise, it is a management form of enterprise system, multi-dimension, and the participation of all employees. M logistics company is mainly aimed at domestic third-party logistics enterprises, the company is not only transport, warehousing, but also to provide customers with logistics solutions, packaging and assembly after processing services. And to serve customers according to the requirements of each customer, that is, to a certain extent represents the customer's service quality to consumers. Therefore, the setting of indicators, not only to ensure M logistics company profit objectives. But also to ensure that M logistics company to provide services to meet the requirements of different customers. Current budget indicators are not scientific evaluation of the lack of sound control mechanism budget indicators more focused on cost and economic benefits. Because of the low efficiency of resource allocation, the departments only pay attention to the indicators related to their own interests, the enthusiasm of the work is not high, the effect of budget implementation is poor, and the achievement of the strategic objectives of the company is not satisfactory. As a result, the management of enterprises has lost the impetus, is not conducive to the long-term development of enterprises, but also deviates from the original purpose of implementing budget management. In order to make the budget really promote the production and management activities of the enterprise, we must establish the incentive mechanism associated with it, in order to improve the degree of attention to the budget work of the personnel at all levels of the enterprise, and fully mobilize the enthusiasm of the staff. To promote the improvement of the work. The evaluation of the implementation effect is through a series of indicators and standards matching with the budget system to check and evaluate the budget formulation and implementation more effectively. The implementation results and budget indicators are compared to make an objective and fair comprehensive evaluation of the work results, to provide the basis for enterprises to reward and punish, and to improve the budget management to provide advice and suggestions, so that the enterprise can be stable. Continuous development, so that the overall budget management constantly improve, constantly promote the realization of strategic objectives of the enterprise. This paper makes a thorough investigation and study on the issue of "enterprise comprehensive budget index revision" and makes a targeted discussion. On the basis of literature review, this paper first expounds its basic theory and compilation method. Then the M logistics company of the current comprehensive budget indicators for the formulation and implementation of in-depth exploration, through careful analysis and evaluation, to find out the current overall budget design unreasonable place, summarized and dissected. Reasonable and scientific improvement measures are put forward so as to provide effective theoretical and operational reference for enterprises.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F253.7;F259.23

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