本文選題：預(yù)算 + 全面預(yù)算管理��； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：實(shí)施全面預(yù)算管理,能夠讓企業(yè)及時發(fā)現(xiàn)和解決生產(chǎn)經(jīng)營過程中存在的問題,提高企業(yè)的內(nèi)部控制和內(nèi)部管理水平,增強(qiáng)企業(yè)的競爭實(shí)力,順利實(shí)現(xiàn)企業(yè)的戰(zhàn)略和經(jīng)營目標(biāo)。H企業(yè)的發(fā)展非常迅速,企業(yè)規(guī)模擴(kuò)張迅速,對管理的需求日益凸顯,全面預(yù)算管理作為一種全面、系統(tǒng)的企業(yè)管理體系,完全滿足H企業(yè)的管理需要。H企業(yè)實(shí)施全面預(yù)算管理后,內(nèi)部管理水平、經(jīng)濟(jì)效益等各方面均得到了很大提高,但由于企業(yè)從上到下尚缺乏全面預(yù)算管理的經(jīng)驗(yàn),不免在實(shí)際應(yīng)用中出現(xiàn)了一些偏差,其科學(xué)性與合理性還有待改進(jìn)。本論文主要研究和探討H企業(yè)全面預(yù)算在編制、執(zhí)行和考評過程中存在的問題,并提出相應(yīng)的完善措施,以提高H企業(yè)的內(nèi)部控制和管理水平,促進(jìn)其戰(zhàn)略目標(biāo)和經(jīng)營目標(biāo)的順利實(shí)現(xiàn)。 本論文對H企業(yè)全面預(yù)算的研究,以全面預(yù)算管理理論作為指導(dǎo),并結(jié)合H企業(yè)全面預(yù)算管理的實(shí)際實(shí)施情況。首先,論文介紹了中國民營企業(yè)的管理現(xiàn)狀及實(shí)施全面預(yù)算管理的必要性；其次,論文對全面預(yù)算管理的理論及發(fā)展歷程進(jìn)行了闡述,為接下來的案例研究提供了理論依據(jù)；再次,系統(tǒng)陳述了H企業(yè)的全面預(yù)算體系及分析了其實(shí)施全面預(yù)算管理取得的成效及存在的問題；最后,對H企業(yè)實(shí)施全面預(yù)算管理所存在的問題提出了相應(yīng)的改進(jìn)建議,并引入平衡計分卡(Balanced Scorecard)的業(yè)績考核體系,以期H企業(yè)能夠通過實(shí)施全面預(yù)算管理,進(jìn)一步提高經(jīng)濟(jì)效益和經(jīng)營管理水平,實(shí)現(xiàn)企業(yè)的戰(zhàn)略目標(biāo),促進(jìn)H企業(yè)的持續(xù)健康發(fā)展。
[Abstract]:The implementation of comprehensive budget management can enable enterprises to timely discover and solve problems existing in the process of production and operation, improve the level of internal control and internal management of enterprises, and enhance the competitive strength of enterprises. The development of H enterprise is very rapid, the scale of enterprise expands rapidly, the demand for management becomes more and more prominent, the comprehensive budget management is a kind of comprehensive and systematic enterprise management system. After the implementation of comprehensive budget management in H enterprise, the level of internal management, economic benefits and other aspects have been greatly improved. However, due to the lack of experience in overall budget management from top to bottom, There are some deviations in practical application, which need to be improved. This paper mainly studies and discusses the problems existing in the process of compiling, implementing and evaluating the total budget of H enterprise, and puts forward the corresponding consummation measures to improve the internal control and management level of H enterprise. To promote the smooth realization of its strategic objectives and business objectives. In this paper, the overall budget of H enterprise is studied, guided by the theory of total budget management, and combined with the actual implementation of H enterprise overall budget management. Firstly, the paper introduces the current situation of Chinese private enterprises' management and the necessity of carrying out comprehensive budget management. Secondly, the paper expounds the theory and development course of total budget management, which provides the theoretical basis for the following case study. Thirdly, the paper systematically states the overall budget system of H enterprise and analyzes the effect and problems of the implementation of comprehensive budget management. Finally, the paper puts forward the corresponding improvement suggestions to the problems existing in the implementation of comprehensive budget management in H enterprise. The achievement appraisal system of balanced Scorecard (balanced Scorecard) is introduced in order to improve the economic benefit and management level, realize the strategic goal and promote the sustainable and healthy development of H enterprise through the implementation of overall budget management.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 黃萬清;論企業(yè)內(nèi)部控制[J];四川會計;2000年12期

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本文編號：1914709