本文選題：全面預(yù)算管理　切入點：約當銷量　出處：《吉林大學》2014年碩士論文

【摘要】：全面預(yù)算管理作為現(xiàn)代企業(yè)管理的手段，具有戰(zhàn)略性、約束性、全面性等一系列其他管理手段無法替代的作用特征。建立與完善現(xiàn)代企業(yè)制度就必須建立科學化的預(yù)算管理體系。制定并有效實施全面預(yù)算管理己成為現(xiàn)代企業(yè)理財?shù)囊环N國際慣例。在市場經(jīng)濟發(fā)達的西方國家，幾乎所有的企業(yè)都在實行全面預(yù)算管理，很多跨國公司都以全面預(yù)算作為企業(yè)管理控制的工具和業(yè)績評價的依據(jù)。 目前，我國大多數(shù)企業(yè)已經(jīng)認識到實施全面預(yù)算管理的重要性，但在實施過程中還存在著一些不足：企業(yè)的預(yù)算指標沒有經(jīng)過科學的市場預(yù)測，經(jīng)不起市場的考驗；企業(yè)的預(yù)算缺乏企業(yè)戰(zhàn)略的明確指導，使預(yù)算管理難以取得預(yù)期的效果；企業(yè)在預(yù)算過程中忽略預(yù)算編制的方法論，，使預(yù)算編制缺乏可靠性；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，等等。另一方面，伴隨著新型的管理控制工具不斷涌現(xiàn)，如作業(yè)管理、平衡記分卡、全面質(zhì)量管理等等，全面預(yù)算管理在企業(yè)管理控制中的核心地位受到了挑戰(zhàn)。在新的經(jīng)濟形式下面臨的新問題之一就是如何進一步的發(fā)展和完善預(yù)算管理，使之更好地為企業(yè)管理服務(wù)，這是當前石油企業(yè)面臨的急待解決的課題。 本文正是在此背景下，對石油銷售企業(yè)全面預(yù)算管理的相關(guān)問題進行了研究，通過對中國石油江西銷售公司全面預(yù)算管理的調(diào)查，發(fā)現(xiàn)銷售企業(yè)的預(yù)算管理與市場導向之間的關(guān)系，提出了市場導向下預(yù)算體系建設(shè)的重要性，并且結(jié)合實際情況完善對中國石油江西銷售公司全面預(yù)算管理體系的建設(shè)及實施，深化“三級”預(yù)算管理體系，提出了在預(yù)算指標考核中引入約當銷量、增量增費、增效增資的管理手段等的改進措施，并逐步完善中國石油江西銷售公司的全面預(yù)算管理，更好地為企業(yè)管理服務(wù)，提高企業(yè)效益。 本文通過對中國石油江西銷售公司全面預(yù)算管理的研究和分析，不僅認識到全面預(yù)算管理在企業(yè)管理中的重要性，更重要的是結(jié)合全面預(yù)算管理的戰(zhàn)略性、約束性和激勵機制來如何克服全面預(yù)算管理實施過程中的不足，達到有效實施全面預(yù)算管理的目的，使全面預(yù)算管理成為實施公司戰(zhàn)略與提高績效的工具，從而保證企業(yè)戰(zhàn)略的進一步落實，實現(xiàn)企業(yè)戰(zhàn)略目標。
[Abstract]:As a means of modern enterprise management, comprehensive budget management has a series of functions which cannot be replaced by other management means, such as strategic, binding, comprehensive and so on.To establish and perfect modern enterprise system, we must establish scientific budget management system.The establishment and effective implementation of comprehensive budget management has become an international practice of modern enterprise finance.In the western countries with developed market economy, almost all enterprises are carrying out comprehensive budget management, and many multinational corporations take the comprehensive budget as the tool of enterprise management control and the basis of performance evaluation.At present, most enterprises in our country have realized the importance of implementing comprehensive budget management, but there are still some shortcomings in the process of implementation: the budget index of enterprises has not passed scientific market forecast and can not stand the test of market;The budget of the enterprise lacks the clear guidance of the enterprise strategy, which makes the budget management difficult to achieve the expected effect, the enterprise neglects the methodology of the budget preparation in the budget process, and makes the budget preparation lack of reliability.Enterprises in the implementation of budget management in the lack of effective assessment and incentives, and so on.On the other hand, with the continuous emergence of new management and control tools, such as job management, balanced scorecard, total quality management and so on, the core position of total budget management in enterprise management control has been challenged.One of the new problems in the new economic form is how to further develop and improve the budget management so as to better serve the enterprise management.Under this background, this paper studies the related problems of the overall budget management of oil sales enterprises, and through the investigation of the overall budget management of China Petroleum Jiangxi sales Company,This paper finds out the relationship between budget management and market orientation of sales enterprises, puts forward the importance of the construction of budget system under market guidance, and consummates the construction and implementation of the overall budget management system of China Petroleum Jiangxi sales Company combined with the actual situation.Deepening the "three-level" budget management system, putting forward the improvement measures of introducing about sales volume, incremental fee increase, efficiency increase and capital increase in the budget index assessment, and gradually perfecting the overall budget management of China Petroleum Jiangxi sales Company.Better service for enterprise management, improve enterprise efficiency.Based on the research and analysis of the overall budget management of China Petroleum Jiangxi sales Company, this paper not only recognizes the importance of the overall budget management in the enterprise management, but also combines the overall budget management with the strategy of the overall budget management.How to overcome the deficiencies in the implementation of comprehensive budget management and achieve the purpose of effective implementation of the overall budget management, so that comprehensive budget management becomes a tool to implement corporate strategy and improve performance.In order to ensure the further implementation of corporate strategy, achieve the strategic objectives of the enterprise.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F406.7

【參考文獻】

相關(guān)期刊論文 前8條

1 劉育軍;推行全面預(yù)算管理的實踐探索[J];財會月刊;2003年08期

2 趙西卜;;企業(yè)實施全面預(yù)算管理的幾大誤區(qū)[J];財務(wù)與會計;2003年03期

3 金棟;走出去:石化行業(yè)的思路與途徑[J];國際經(jīng)濟合作;2003年07期

4 汪家常,韓偉偉;戰(zhàn)略預(yù)算管理問題研究[J];管理世界;2002年05期

5 漆力;;關(guān)于改進企業(yè)財務(wù)預(yù)算管理的思考[J];經(jīng)營管理者;2010年14期

6 施蔚清;;全面預(yù)算管理對企業(yè)的作用及對策[J];公用事業(yè)財會;2006年03期

7 姜文忠;;集團公司推行全面預(yù)算管理應(yīng)注意的七個問題[J];財務(wù)與會計;2006年12期

8 楊陽;;強化資本預(yù)算管理體系的措施[J];遼寧經(jīng)濟;2010年02期

本文編號：1727066