【摘要】：摘要：戰(zhàn)略預算管理是一種十分重要的企業(yè)內(nèi)部控制管理工具和企業(yè)資源配置方式,對于提高企業(yè)管理控制水平,實現(xiàn)企業(yè)戰(zhàn)略目標具有重要的意義。株機公司自實施從粗放式到精細化的戰(zhàn)略預算管理以來,在優(yōu)化資源配置、提高公司經(jīng)營效益、增強公司的市場競爭能力、在規(guī)范公司基礎管理工作、完善內(nèi)部控制機制等方面取得了一定的成效,但是隨著公司規(guī)模的擴大、國內(nèi)國外市場的拓展、管理要求的日益提高,公司預算管理存在的不足也日益顯現(xiàn),尤其是現(xiàn)有預算管理體系很難幫助企業(yè)有效實現(xiàn)戰(zhàn)略目標,因此,優(yōu)化現(xiàn)有預算管理體系是株機公司戰(zhàn)略發(fā)展的現(xiàn)實需求。 本文運用文獻研究法、規(guī)范研究法、訪談法和個案研究法等對株機公司戰(zhàn)略預算管理方案優(yōu)化設計進行應用研究。首先,通過大量的文獻檢索,總結、歸納出戰(zhàn)略預算管理基礎理論內(nèi)容,并以此理論為指導,結合實際,全面分析株機公司預算管理現(xiàn)狀及實施戰(zhàn)略預算管理的必要性。在此基礎上,有針對性地提出了完善預算管理組織架構、優(yōu)化預算管理流程、優(yōu)化預算編制的設計方案。最后,從組織架構、企業(yè)文化、信息化管理、戰(zhàn)略預算管理人才等幾個方面探討株機公司實施戰(zhàn)略預算管理方案的保障措施。本文為株機公司推進戰(zhàn)略預算管理提供了理論指導和決策依據(jù),也為其他制造業(yè)企業(yè)實施戰(zhàn)略預算管理提供決策參考。
[Abstract]:Absrtact: strategic budget management is a very important tool of enterprise internal control management and enterprise resource allocation. It is of great significance to improve the level of enterprise management control and achieve the strategic objectives of enterprises. Since the implementation of the strategic budget management from extensive to refined, Zhuji Company has been optimizing the allocation of resources, improving the company's operating efficiency, enhancing the company's market competitiveness, and standardizing the basic management of the company. Some achievements have been made in perfecting the internal control mechanism. However, with the expansion of the company's scale, the expansion of the domestic and foreign markets, and the increasing requirements of management, the deficiencies of the company's budget management have become increasingly apparent. Especially the existing budget management system is very difficult to help enterprises to achieve their strategic objectives effectively. Therefore, optimizing the existing budget management system is the practical need of the strategic development of Zhuji Company. This paper applies literature research, normative research, interview and case study to the optimal design of strategic budget management scheme of Zhuji Company. First of all, through a large number of literature searches, summed up the basic theory of strategic budget management, and guided by the theory, combined with the actual analysis of the status quo of budget management and the necessity of implementing strategic budget management. On this basis, the paper puts forward the design scheme of perfecting the organization structure of budget management, optimizing the budget management flow and optimizing the budget making. Finally, from the aspects of organizational structure, enterprise culture, information management, strategic budget management personnel and other aspects, this paper discusses the guarantee measures of implementing the strategic budget management scheme in Zhuji Company. This paper provides theoretical guidance and decision basis for Zhuji Company to promote strategic budget management, and also provides decision reference for other manufacturing enterprises to implement strategic budget management.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.472;F406.7

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