本文選題：預算 + 全面預算管理��； 參考：《北京交通大學》2014年碩士論文

【摘要】：實施全面預算管理,能夠讓企業(yè)及時發(fā)現和解決生產經營過程中存在的問題,提高企業(yè)的內部控制和內部管理水平,增強企業(yè)的競爭實力,順利實現企業(yè)的戰(zhàn)略和經營目標。H企業(yè)的發(fā)展非常迅速,企業(yè)規(guī)模擴張迅速,對管理的需求日益凸顯,全面預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)實施全面預算管理后,內部管理水平、經濟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算管理的經驗,不免在實際應用中出現了一些偏差,其科學性與合理性還有待改進。本論文主要研究和探討H企業(yè)全面預算在編制、執(zhí)行和考評過程中存在的問題,并提出相應的完善措施,以提高H企業(yè)的內部控制和管理水平,促進其戰(zhàn)略目標和經營目標的順利實現。 本論文對H企業(yè)全面預算的研究,以全面預算管理理論作為指導,并結合H企業(yè)全面預算管理的實際實施情況。首先,論文介紹了中國民營企業(yè)的管理現狀及實施全面預算管理的必要性；其次,論文對全面預算管理的理論及發(fā)展歷程進行了闡述,為接下來的案例研究提供了理論依據；再次,系統(tǒng)陳述了H企業(yè)的全面預算體系及分析了其實施全面預算管理取得的成效及存在的問題；最后,對H企業(yè)實施全面預算管理所存在的問題提出了相應的改進建議,并引入平衡計分卡(Balanced Scorecard)的業(yè)績考核體系,以期H企業(yè)能夠通過實施全面預算管理,進一步提高經濟效益和經營管理水平,實現企業(yè)的戰(zhàn)略目標,促進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.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F406.7

【參考文獻】

相關期刊論文 前1條

1 黃萬清;論企業(yè)內部控制[J];四川會計;2000年12期

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本文編號：1914709