發(fā)布時(shí)間：2018-05-13 02:14

  本文選題：預(yù)算管理 + 價(jià)值鏈　； 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：隨著工業(yè)經(jīng)濟(jì)向知識(shí)經(jīng)濟(jì)轉(zhuǎn)型，企業(yè)經(jīng)營(yíng)環(huán)境發(fā)生重大變化：不確定因素增多，風(fēng)險(xiǎn)控制難度加大。傳統(tǒng)預(yù)算弊端逐漸顯現(xiàn)，堅(jiān)守或放棄預(yù)算之爭(zhēng)甚囂塵上。在各種新管理思想指導(dǎo)下，，學(xué)者開始研究預(yù)算和新管理工具的結(jié)合，比如交互預(yù)算、作業(yè)成本預(yù)算、平衡計(jì)分卡預(yù)算模式等，以期克服預(yù)算預(yù)測(cè)可靠性低、預(yù)算執(zhí)行力低等問題�；趦r(jià)值鏈的預(yù)算管理作為新型預(yù)算的一種，由于具有廣闊的視野、全面細(xì)致地分析路徑而倍受推崇。它與生俱來的系統(tǒng)觀、權(quán)變觀，使企業(yè)重視價(jià)值活動(dòng)之間的聯(lián)系，協(xié)調(diào)企業(yè)業(yè)務(wù)活動(dòng)，提高預(yù)算管理的環(huán)境適應(yīng)性。 隨著國(guó)家電力體制改革逐步推進(jìn)，電網(wǎng)企業(yè)外部經(jīng)營(yíng)環(huán)境發(fā)生了巨大變化，廠網(wǎng)分開,競(jìng)價(jià)上網(wǎng)，大用戶直購電，電價(jià)形成機(jī)制逐步透明。國(guó)家電網(wǎng)以“三集五大”為重點(diǎn)推進(jìn)電網(wǎng)和公司發(fā)展方式轉(zhuǎn)變，建立適應(yīng)現(xiàn)代公司發(fā)展要求的管理體系。 一方面，預(yù)算管理是整合企業(yè)實(shí)物流、資金流、信息流絕佳的經(jīng)營(yíng)機(jī)制；另一方面，“三集五大”正是電網(wǎng)企業(yè)價(jià)值鏈的描述。在此背景下，本文以電網(wǎng)企業(yè)GD公司為案例，研究基于價(jià)值鏈的預(yù)算管理。文章首先介紹了GD公司預(yù)算管理研究的背景和意義，評(píng)述國(guó)內(nèi)外預(yù)算管理研究現(xiàn)狀；然后闡述基于價(jià)值鏈的預(yù)算管理的理論基礎(chǔ)。接著，對(duì)GD公司預(yù)算管理現(xiàn)狀進(jìn)行分析，總結(jié)其預(yù)算管理的特色，指出其不足。針對(duì)GD公司預(yù)算管理的不足與企業(yè)環(huán)境的要求提出基于價(jià)值鏈的預(yù)算管理，在分析GD公司價(jià)值鏈的基礎(chǔ)上，從價(jià)值鏈視角改進(jìn)預(yù)算管理，并提出保障措施。最后，總結(jié)全文，指出研究的局限性。 文章的研究成果是形成了基于價(jià)值鏈預(yù)算管理的思路。首先識(shí)別企業(yè)價(jià)值活動(dòng)、分析公司價(jià)值鏈，然后在公司原預(yù)算體系的基礎(chǔ)上添加價(jià)值活動(dòng)的維度。接著，涉及企業(yè)內(nèi)部?jī)r(jià)值鏈的預(yù)算在系統(tǒng)觀思想的指導(dǎo)下編制，涉及行業(yè)價(jià)值鏈的預(yù)算在權(quán)變觀思想指導(dǎo)下編制。建立浮動(dòng)預(yù)算控制標(biāo)準(zhǔn)，增強(qiáng)價(jià)值鏈預(yù)算管理對(duì)環(huán)境的適應(yīng)性。最后，預(yù)算考評(píng)增加非財(cái)務(wù)指標(biāo)，用責(zé)任控制保障價(jià)值鏈預(yù)算管理的實(shí)施。 文章的創(chuàng)新之處在于價(jià)值鏈理論思想在預(yù)算管理環(huán)節(jié)的具體運(yùn)用。在企業(yè)內(nèi)部?jī)r(jià)值鏈上，預(yù)算根據(jù)企業(yè)各價(jià)值活動(dòng)的聯(lián)系編制，協(xié)調(diào)企業(yè)價(jià)值活動(dòng)。在企業(yè)行業(yè)價(jià)值鏈上，以銷售預(yù)算為突破口，量化來自外部環(huán)境的約束。
[Abstract]:With the transformation of the industrial economy to the knowledge economy, the enterprise management environment has changed greatly: the uncertainty is increasing, the difficulty of the risk control is increased. The disadvantages of the traditional budget are gradually appearing, and the contention of keeping or abandoning the budget is on the ground. Under the guidance of various new management ideas, the scholars begin to study the combination of the budget and the new management tools, such as interaction preview. Calculation, operating cost budget, balanced scorecard budget model, and so on, in order to overcome the low reliability of budget prediction and low budget execution. Based on the value chain budget management as a new type of budget, because of its wide field of vision, comprehensive and meticulous analysis of the path and highly respected. Its inherent system concept, contingency concept, make enterprise heavy. Value the relationship between value activities, coordinate business activities and improve the environmental adaptability of budget management.
With the gradual advancement of the state power system reform, great changes have taken place in the external operating environment of the power grid enterprises, which are separated from the network, bidding for the Internet, the large users purchase electricity directly, and the formation mechanism of the electricity price is gradually transparent. The national grid is taking "three sets and five big" as the key to promote the transformation of the power grid and the company development, and establish the management to meet the requirements of the modern company development. System.
On the one hand, budget management is an excellent management mechanism that integrates enterprise real logistics, capital flow and information flow. On the other hand, "three sets and five big" is the description of the value chain of power grid enterprises. Under this background, this paper studies the budget management based on the value chain based on the case of GD company of power grid enterprise. The article first introduces the research of GD company's budget management. The background and significance of the study of budget management at home and abroad are reviewed, and then the theoretical basis of budget management based on value chain is expounded. Then, the status of budget management in GD company is analyzed, the characteristics of its budget management are summarized, and its shortcomings are pointed out. The value chain based on the inadequacy of GD budget management and the requirements of the enterprise environment are put forward. Budget management, on the basis of the analysis of the value chain of GD company, improves the budget management from the perspective of value chain and puts forward the safeguard measures. Finally, the paper summarizes the full text and points out the limitations of the research.
The results of the research are based on the value chain budget management. First, identify the enterprise value activities, analyze the value chain of the company, and then add value activities on the basis of the original budget system of the company. Then, the budget involving the internal value chain of the enterprise is compiled under the guidance of the system concept, involving the industry value chain. The budget is compiled under the guidance of the idea of contingency concept. The control standard of the floating budget is set up to enhance the adaptability of the value chain budget management to the environment. Finally, the budget evaluation increases the non-financial indicators and ensures the implementation of the value chain budget management with the responsibility control.
The innovation of the article lies in the specific application of the value chain theory in the budget management link. In the internal value chain of the enterprise, the budget is compiled according to the links of the value activities of the enterprise, and the enterprise value activities are coordinated. In the value chain of the enterprise industry, the sales budget is the breach and the constraints from the external environment are quantified.

【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.7

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