本文選題：傳統(tǒng)預(yù)算　切入點(diǎn)：超越預(yù)算　出處：《青島大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：在信息經(jīng)濟(jì)時(shí)代,隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,企業(yè)所面臨的外部不確定性加劇,內(nèi)部組織生產(chǎn)和管理發(fā)生重大變化。超越預(yù)算管理這一新型的管理方法正是適應(yīng)了這些變化,滿足企業(yè)的要求。本文將超越預(yù)算管理作為研究對(duì)象,通過對(duì)其理論和實(shí)施過程進(jìn)行闡述,對(duì)企業(yè)預(yù)算管理改革起到一定的引導(dǎo)作用。 本文首先介紹了預(yù)算管理理論在國(guó)外和國(guó)內(nèi)的研究現(xiàn)狀,通過分析傳統(tǒng)預(yù)算管理模式存在的問題,指出了傳統(tǒng)的預(yù)算管理已不適應(yīng)現(xiàn)代企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展,并對(duì)中國(guó)企業(yè)預(yù)算管理現(xiàn)狀進(jìn)行了問卷調(diào)查；然后從基本概念入手,介紹了超越預(yù)算管理的產(chǎn)生背景、特點(diǎn)等內(nèi)容,通過對(duì)傳統(tǒng)預(yù)算和超越預(yù)算的對(duì)比分析指出企業(yè)應(yīng)進(jìn)行預(yù)算管理改革,引進(jìn)新的管理工具構(gòu)建超越預(yù)算模式；同時(shí)結(jié)合K企業(yè)預(yù)算管理改革的具體案例分析,對(duì)該公司的背景、變革之前的預(yù)算管理模式、變革過程及結(jié)果進(jìn)行了分析,重點(diǎn)研究改革過程中出現(xiàn)的問題和解決方法；最后根據(jù)實(shí)施情況進(jìn)一步分析超越預(yù)算管理是否適合目前我國(guó)企業(yè)的發(fā)展,對(duì)我國(guó)企業(yè)的預(yù)算管理提出合理建議。
[Abstract]:In the era of information economy, with the continuous development of market economy, the external uncertainty that enterprises are faced with intensifies, and the production and management of internal organizations undergo great changes. The new management method beyond budget management adapts to these changes. In order to meet the requirements of enterprises, this paper takes beyond budget management as the research object, through the elaboration of its theory and implementation process, it plays a guiding role in the reform of enterprise budget management. This paper first introduces the current research situation of budget management theory in foreign and domestic countries. By analyzing the problems existing in traditional budget management mode, this paper points out that the traditional budget management is no longer suitable for the long-term development of modern enterprises. The paper also makes a questionnaire survey on the current situation of budget management in Chinese enterprises, and then introduces the background and characteristics of beyond budget management, starting with the basic concepts, and so on. This paper points out that the enterprise should carry out budget management reform and introduce new management tools to construct the model of exceeding budget through the comparative analysis of traditional budget and exceeding budget, at the same time, combining with the specific case analysis of K enterprise budget management reform, the background of the company is analyzed. The model of budget management before the reform, the reform process and the results are analyzed, and the problems and solutions in the process of reform are studied. Finally, according to the implementation situation, the author further analyzes whether the budget management is suitable for the development of Chinese enterprises at present, and puts forward some reasonable suggestions for the budget management of Chinese enterprises.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陶德寬;基于全面質(zhì)量管理的Z公司預(yù)算管理問題研究[D];河北大學(xué);2014年

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本文編號(hào)：1579506