發(fā)布時間：2018-05-21 01:14

  本文選題：預(yù)算管理 + 銷售公司　； 參考：《安徽大學(xué)》2015年碩士論文

【摘要】：預(yù)算管理是一種先進的管理工具,在提升企業(yè)管控水平,健全現(xiàn)代企業(yè)制度,增強核心競爭力等方面發(fā)揮著重要推動作用。但是預(yù)算管理在實際應(yīng)用中不可避免地存在著問題,導(dǎo)致沒有充分發(fā)揮預(yù)算管理在企業(yè)管理中的作用,因此預(yù)算管理在我國企業(yè)中的實踐研究還有待深化。當(dāng)前我國處于大有可為的重要戰(zhàn)略機遇期,石油行業(yè)整體呈現(xiàn)出規(guī)�；�、一體化、集約化、效益化的發(fā)展趨勢。近年來,中石油、中石化、中海油三大石油公司在全國進行戰(zhàn)略布局,一批專業(yè)小產(chǎn)品銷售企業(yè)紛紛崛起打破了石油國企的壟斷地位,國內(nèi)行業(yè)競爭更加激烈。中燃油HD銷售分公司負(fù)責(zé)中石油系統(tǒng)內(nèi)燃料油和瀝青等產(chǎn)品的在華東地區(qū)的統(tǒng)銷工作,現(xiàn)行的預(yù)算管理存在不足,嚴(yán)重制約了中燃油HD銷售分公司預(yù)算管理的效果。本文希望在理論上針對傳統(tǒng)預(yù)算管理體系的不足,通過對中燃油HD銷售分公司預(yù)算管理實施現(xiàn)狀的分析,找出預(yù)算管理的問題,進一步提出優(yōu)化建議以實現(xiàn)資源高效分配,幫助企業(yè)達到戰(zhàn)略目標(biāo)。本文梳理了預(yù)算管理相關(guān)理論,深入分析了預(yù)算管理在中燃油HD銷售分公司實施的必要性。通過分析中燃油HD銷售分公司預(yù)算管理現(xiàn)狀,總結(jié)中燃油HD銷售分公司現(xiàn)行預(yù)算管理的實施保障、取得的成效和存在的問題。從預(yù)算管理過程中出現(xiàn)的問題入手,貫徹戰(zhàn)略管理等理念對預(yù)算管理各個方面進行優(yōu)化。本文共分為五個部分,第一部分為引言,闡述了本文的研究背景與意義、主要的研究思路和研究方法,總結(jié)了國內(nèi)外關(guān)于預(yù)算管理的研究成果。第二部分對預(yù)算管理的概念進行界定,通過對有關(guān)預(yù)算管理理論的闡述,為后文提供了理論依據(jù)。第三部分從中燃油HD銷售分公司目前的預(yù)算管理現(xiàn)狀入手,闡述并分析中燃油HD銷售分公司預(yù)算管理的依據(jù)和管理流程。第四部分對現(xiàn)行的預(yù)算管理實施的保障、成效做出分析。第五部分針對中燃油HD銷售分公司預(yù)算管理存在的問題提出改進建議。本文的創(chuàng)新及特色之處在于,一是在研究中燃油HD銷售分公司預(yù)算管理時,根據(jù)銷售公司預(yù)算管理的特點加入了戰(zhàn)略管理等相關(guān)理論,理論研究比較多樣。二是以中燃油HD銷售分公司預(yù)算管理的實踐為基礎(chǔ),圍繞中燃油HD銷售分公司自身特點,介紹其預(yù)算管理的實施背景、體系、成效及不足之處,通過理論研究與實踐相結(jié)合的方式提出了一些針對油品銷售企業(yè)的優(yōu)化措施。
[Abstract]:Budget management is an advanced management tool, which plays an important role in improving the level of enterprise management and control, improving modern enterprise system and enhancing core competitiveness. However, there are inevitable problems in the practical application of budget management, which leads to the failure to give full play to the role of budget management in enterprise management, so the practical research on budget management in Chinese enterprises needs to be deepened. At present, our country is in the important strategic opportunity period, the petroleum industry as a whole presents the scale, the integration, the intensive, the benefit development tendency. In recent years, CNPC, Sinopec, CNOOC three major oil companies in the national strategic layout, a number of professional small product sales enterprises have broken the monopoly status of state-owned oil enterprises, the domestic industry competition is more fierce. China Oil HD sales Branch is responsible for the unified marketing of fuel oil and asphalt in CNPC system in East China. The current budget management is insufficient, which seriously restricts the effect of budget management in CNPC HD sales Branch. In this paper, aiming at the deficiency of traditional budget management system in theory, through the analysis of the present situation of budget management in China fuel HD sales Branch, the problems of budget management are found out, and further optimization suggestions are put forward to realize the efficient allocation of resources. Help enterprises achieve strategic goals. This paper combs the theory of budget management, and analyzes the necessity of budget management in HD sales branch. By analyzing the present situation of budget management of middle fuel HD sales branch, this paper summarizes the implementation of budget management of middle fuel HD sales branch, the results achieved and the existing problems. Starting with the problems in the process of budget management, this paper optimizes all aspects of budget management by carrying out the concept of strategic management. This paper is divided into five parts. The first part is the introduction. It expounds the research background and significance, the main research ideas and research methods, and summarizes the domestic and foreign research results on budget management. The second part defines the concept of budget management. In the third part, the basis and flow of budget management of fuel HD sales branch are expounded and analyzed. The fourth part of the implementation of the current budget management security, the effectiveness of the analysis. In the fifth part, some suggestions are put forward to improve the budget management of middle fuel HD sales branch. The innovation and characteristics of this paper are as follows: firstly, in the research of budget management of fuel HD sales branch, some related theories, such as strategic management, are added according to the characteristics of budget management of sales company, and the theoretical research is quite diverse. Secondly, based on the practice of budget management of medium fuel HD sales branch, the paper introduces the implementation background, system, effectiveness and deficiency of budget management around the characteristics of medium fuel HD sales branch. Through the combination of theoretical research and practice, this paper puts forward some optimization measures for oil sales enterprises.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.22;F406.7

【參考文獻】

相關(guān)期刊論文 前6條

1 湯谷良,杜菲;基于公司戰(zhàn)略預(yù)算目標(biāo)體系模型的構(gòu)建[J];財會通訊;2004年03期

2 黃冬飛;;財務(wù)預(yù)算在企業(yè)經(jīng)營管理中的重要性探究[J];財經(jīng)界(學(xué)術(shù)版);2014年12期

3 余緒纓;;現(xiàn)代管理會計中幾個基本理論問題的探索[J];會計研究;1984年06期

4 孟焰,朱小芳;“企業(yè)內(nèi)部控制與預(yù)算管理”專題研討會綜述[J];會計研究;2004年08期

5 鄧曉光;;企業(yè)財務(wù)預(yù)算管理中需要關(guān)注的問題[J];山西財經(jīng)大學(xué)學(xué)報;2011年S1期

6 廖敏霞;;我國企業(yè)實施全面預(yù)算管理的實踐與探討[J];企業(yè)經(jīng)濟;2013年05期

相關(guān)碩士學(xué)位論文 前2條

1 許潔;電網(wǎng)企業(yè)全面預(yù)算管理研究[D];河北大學(xué);2010年

2 蔡俊英;安徽省H集團全面預(yù)算管理應(yīng)用研究[D];安徽大學(xué);2014年

，

本文編號：1917076