本文關(guān)鍵詞：一汽物流有限公司預(yù)算管理研究　出處：《吉林大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 全面預(yù)算管理 滾動預(yù)算 資源匹配 風(fēng)險預(yù)警

【摘要】：現(xiàn)代企業(yè)正越來越快的融入于國際經(jīng)濟的大循環(huán)中，面對國內(nèi)、國際市場競爭的日益激烈，企業(yè)只有不斷提升自己的經(jīng)營管理水平，才能應(yīng)對挑戰(zhàn)，求得發(fā)展。而預(yù)算管理正是達到這一目的的途徑和載體，它是企業(yè)在戰(zhàn)略目標的指導(dǎo)下，對未來的經(jīng)營活動和相應(yīng)財務(wù)結(jié)果進行充分、全面的預(yù)測和籌劃，并通過對執(zhí)行過程的監(jiān)控，，將實際完成情況與預(yù)算目標不斷對照和分析，從而及時指導(dǎo)經(jīng)營活動的改善和調(diào)整，以幫助管理者更加有效地管理企業(yè)、最大程度地實現(xiàn)戰(zhàn)略目標，并且使企業(yè)的資源得到最合理的配置。 目前，我國大多數(shù)企業(yè)已經(jīng)認識到了實施全面預(yù)算管理的重要性，但在實施過程中還存在一些問題。例如企業(yè)人員整體的預(yù)算意識不夠，做不到全員參與；企業(yè)的預(yù)算指標沒有經(jīng)過科學(xué)的預(yù)測，導(dǎo)致預(yù)算準備性不夠，經(jīng)不起市場的考驗；企業(yè)對預(yù)算的監(jiān)控與分析不完善，沒有根據(jù)預(yù)算對經(jīng)營活動進行控制，使預(yù)算流于形式，無法實現(xiàn)預(yù)算的控制功能；在預(yù)算的編制過程中忽略編制的方法論，編制方法單一，使預(yù)算的編制缺乏可靠性；企業(yè)在執(zhí)行預(yù)算管理中缺乏有效的考核與激勵措施，使預(yù)算的考核激勵效果不佳等。另一方面，管理層對預(yù)算管理的發(fā)展缺乏清晰的認識，這嚴重影響了預(yù)算管理在企業(yè)管理控制中的核心地位。在新的經(jīng)濟形式下面臨的新問題之一，就是如何進一步提升預(yù)算管理，使之更好地為企業(yè)管理服務(wù)，同時這也是一汽物流有限公司面臨的急待解決的課題。 本文正是在這個背景下，展開了對一汽物流有限公司預(yù)算管理的研究，通過對一汽物流有限公司預(yù)算管理的體系的了解，發(fā)現(xiàn)物流服務(wù)企業(yè)的預(yù)算管理與外部市場、內(nèi)部員工、企業(yè)資源等方面的關(guān)系。提出了多角度、綜合構(gòu)建預(yù)算管理體系的重要性，并且結(jié)合實際情況提出了一汽物流有限公司的預(yù)算管理體系的重新構(gòu)建。并制定了以事業(yè)部業(yè)務(wù)完成量和成本費用控制相結(jié)合，零基預(yù)算與滾動預(yù)算相結(jié)合，預(yù)算管理理念和預(yù)算管理信息系統(tǒng)相結(jié)合的管理改進措施。逐步完善一汽物流有限公司的預(yù)算管理體系，使其更好地為企業(yè)管理服務(wù)，提高企業(yè)效益。 通過對一汽物流有限公司全面預(yù)算管理的研究和分析，不僅認識到全面預(yù)算管理作為一個重要管理手段，在企業(yè)管理中的重要作用，更主要的意義在于結(jié)合全面預(yù)算管理對公司戰(zhàn)略管理、內(nèi)部控制、風(fēng)險提示等方面的影響，提出了可以有效提升現(xiàn)有預(yù)算管理水平的方法，不僅能夠幫助一汽物流有限公司落實全面預(yù)算管理的理念，使全面預(yù)算管理成為實施公司戰(zhàn)略，提高績效的重要工具，而且對其他服務(wù)型企業(yè)的預(yù)算管理也有一定的意義。
[Abstract]:In the face of domestic circulation of modern enterprises is more and more quickly into the international economy, and the increasingly fierce market competition, only constantly improve their management level of enterprises, in order to cope with the challenges and achieve development. Budget management is to achieve this objective way and carrier, it is guidance on Strategy of enterprises the full, the future of the business activities and the corresponding financial results, prediction and comprehensive planning, and through the monitoring of the implementation process, the actual performance and budget goal of continuous control and analysis, thus to improve and adjust the guide business activities in a timely manner, to help managers more effective management of the enterprise, the biggest to achieve strategic objectives, and make the enterprise resources get the most reasonable configuration.
At present, most enterprises in China have realized the importance of implementing the comprehensive budget management, but there are still some problems in the implementation process. For example, enterprise personnel overall budget awareness is not enough, to do full participation; budget indicators of enterprises without the scientific forecast, budget preparation is not enough. The test of the market enterprise; on the monitoring and analysis of the budget is not perfect, not according to the budget control of business activities, the budget a mere formality, unable to realize the control function of the budget; ignore the method developed in the budgeting process, preparation of a single method, make the budget assessment and lack of reliability; enterprises lack of effective incentive measures in the implementation of the budget management, the budget assessment and incentive effect is poor. On the other hand, the management of the budget management of the development of the lack of clear understanding, which seriously affect the The core position of budget management in enterprise management and control is one of the new problems under the new economic form, that is, how to further improve budget management and make it better serve for enterprise management. At the same time, this is also an urgent problem for FAW logistics company.
This paper is in the background, the research on budget management of FAW Logistics Co. Ltd., based on the budget management of FAW logistics company system understanding, found the budget management and the external market, logistics service enterprise internal staff, the relationship between enterprise resources and other aspects of the proposed multi angle comprehensive construction of the importance of budget management the system, combined with the actual situation and put forward to build the FAW logistics limited budget management system. And to develop a business output and cost control combined with the zero base budget and rolling budget combined with the budget management concept and budget management information system combining the management of FAW gradually improve the improvement measures. Logistics limited budget management system, make it better service for business management, improve enterprise efficiency.
Through the research and analysis of the comprehensive budget management of FAW logistics company, not only realize the comprehensive budget management as an important means of management, an important role in the enterprise management, the main significance lies in the combination of comprehensive budget management of the company's strategic management, internal control, risk tips and other aspects, presents the method effectively improve the management level of the existing budget, can not only help FAW logistics company to implement a comprehensive budget management concept, make the comprehensive budget management has become an important tool for improving the implementation of corporate strategy, performance, but also has a certain significance for other budget management of service enterprises.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F259.23;F253.7

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