本文關(guān)鍵詞：大連銀行營(yíng)業(yè)設(shè)備預(yù)算管理研究　出處：《大連理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：營(yíng)業(yè)設(shè)備預(yù)算是成本預(yù)算的一部分,隨著銀行業(yè)電子化程度的不斷提高和發(fā)展,服務(wù)客戶(hù)日益增長(zhǎng)的需求,設(shè)備的數(shù)量和種類(lèi)以及相關(guān)費(fèi)用都在增加,并呈現(xiàn)增速加快的態(tài)勢(shì)。面對(duì)新興業(yè)務(wù)的設(shè)備采購(gòu)、舊設(shè)備的更新?lián)Q代,以及新網(wǎng)點(diǎn)建設(shè)的設(shè)備配備,銀行需要通過(guò)預(yù)算管理實(shí)現(xiàn)有限資源的合理配置,既可以滿(mǎn)足客戶(hù)需求,又可以有效控制成本。雖然大連銀行在2009年已經(jīng)建立了完整的預(yù)算管理框架,制定出相關(guān)制度,但由于管理方式粗礦,對(duì)各責(zé)任中心的預(yù)算管理還處于松散的管理模式,沒(méi)有形成針對(duì)不同責(zé)任中心預(yù)算特點(diǎn)的管理模式和體系,在營(yíng)業(yè)設(shè)備預(yù)算管理中存在預(yù)算全局觀不足、編報(bào)缺乏科學(xué)性、預(yù)算技術(shù)支持不足,管理效率和水平低下等問(wèn)題。如何逐步提高營(yíng)業(yè)設(shè)備預(yù)算編制質(zhì)量,加強(qiáng)預(yù)算執(zhí)行監(jiān)控,實(shí)現(xiàn)科學(xué)化、精細(xì)化管理,筆者通過(guò)查閱大量相關(guān)資料,對(duì)此問(wèn)題進(jìn)行了深入的研究,力求找到能夠解決管理問(wèn)題并提高營(yíng)業(yè)設(shè)備預(yù)算管理水平的改進(jìn)措施及方案。 本文以營(yíng)業(yè)設(shè)備預(yù)算管理為研究對(duì)象,首先,對(duì)大連銀行基本情況進(jìn)行分析,挖掘其競(jìng)爭(zhēng)優(yōu)勢(shì),明確研究該課題的重要意義；其次,對(duì)銀行的預(yù)算管理的基本理論和方法的研究,找到適合大連銀行的營(yíng)業(yè)設(shè)備預(yù)算理論與方法；然后,通過(guò)分析大連銀行預(yù)算管理現(xiàn)狀和整體經(jīng)營(yíng)預(yù)算管理指出目前存在的問(wèn)題,包括預(yù)算全局觀不足、預(yù)算編制和審核缺乏科學(xué)依據(jù)、預(yù)算管理技術(shù)支持不足、預(yù)算執(zhí)行效率低、預(yù)算流程中缺乏監(jiān)督和評(píng)價(jià)等問(wèn)題；最后,針對(duì)以上問(wèn)題,本文提出了統(tǒng)一預(yù)算管理職責(zé)、建立預(yù)算管理系統(tǒng)、制定編制策略、完善預(yù)算管理機(jī)制一系列的改進(jìn)方案及措施,其間應(yīng)用預(yù)算編制、分析、考評(píng)等多種管理理論,旨在借助研究和分析等管理工具建立適合大連銀行的全面預(yù)算體系,有效實(shí)現(xiàn)成本控制,提高客戶(hù)服務(wù)滿(mǎn)意度以及營(yíng)業(yè)設(shè)備管控水平和核心競(jìng)爭(zhēng)力,同時(shí)也為大連銀行其他責(zé)任中心的細(xì)化管理提供參考和借鑒。
[Abstract]:Business equipment budget is a part of the cost budget. With the continuous improvement and development of the degree of electronization of the banking industry, the increasing demand for service customers, the number and type of equipment and related costs are increasing. In the face of the equipment procurement of new business, the replacement of old equipment, and the equipment equipment of new network construction, banks need to achieve the reasonable allocation of limited resources through budget management. Although Dalian Bank has established a complete budget management framework in 2009, it has formulated the related system, but due to the management of rough mining. The budget management of each responsibility center is still in the loose management mode, there is no management model and system for different responsibility center budget characteristics, there is a lack of budget overall view in the budget management of business equipment. How to gradually improve the quality of budgeting for business equipment, strengthen the monitoring of budget execution, realize scientific and meticulous management. By consulting a large number of related data, the author makes a deep study of this problem, and tries to find out the improvement measures and schemes that can solve the management problems and improve the management level of business equipment budget. This paper takes the budget management of business equipment as the research object. Firstly, it analyzes the basic situation of Dalian Bank, excavates its competitive advantage, and makes clear the significance of studying this subject. Secondly, the basic theory and method of bank budget management are studied, and the theory and method of operating equipment budget suitable for Dalian Bank are found. Then, through the analysis of the current situation of Dalian Bank budget management and the overall operating budget management points out the existing problems, including the lack of budget overall view, budget preparation and audit lack of scientific basis. Insufficient technical support of budget management, low efficiency of budget execution, lack of supervision and evaluation in budget process and so on; Finally, in view of the above problems, this paper puts forward the unified budget management responsibility, the establishment of budget management system, the formulation of strategies, improve the budget management mechanism of a series of improvement programs and measures, the application of budget preparation. Analysis, evaluation and other management theories, with the help of research and analysis and other management tools to establish a comprehensive budget system suitable for Dalian Bank, effective cost control. Improve customer service satisfaction, management and control level of business equipment and core competitiveness, but also for Dalian Bank of other responsibility center detailed management and reference.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.33;F830.42

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