發(fā)布時間：2018-10-11 07:49

【摘要】：財務(wù)預(yù)算管理作為企業(yè)預(yù)算管理的重要一個分支,同時作為企業(yè)管理的核心組成部分,在企業(yè)生產(chǎn)經(jīng)營過程中起到了不可替代的重要龍頭作用。企業(yè)如果要生存、求發(fā)展,就必須采取各種措施,改進成本管理,根據(jù)自身的實際情況,逐步建立并完善各項預(yù)算管理制度,不斷地深化企業(yè)成本管理與控制。提高企業(yè)在市場上的競爭力,以低于競爭對手的成本進行生產(chǎn)經(jīng)營,才能使自己在競爭中立于不敗之地。 本文以撫順市建科院為研究對象,在對全面預(yù)算管理理論進行系統(tǒng)研究的基礎(chǔ)上,并結(jié)合撫順市建科院的實際情況,分析目前公司存在哪些問題,針對解決這些問題著手,對該公司進行構(gòu)建全面的財務(wù)預(yù)算管理體系。其中包括建立全面的預(yù)算管理規(guī)章制度,設(shè)計預(yù)算編制內(nèi)容,建立考核體系,建立預(yù)算管理信息化平臺,利用撫順市建科院今年上半年的各項數(shù)據(jù)進行模擬編制財務(wù)預(yù)算,并將預(yù)算執(zhí)行情況進行分析,并闡述全面預(yù)算管理體系的實施及預(yù)期效果。 通過對該公司的財務(wù)預(yù)算管理研究,總結(jié)一套切實可行的管理方法和體系。在撫順市建科院的戰(zhàn)略目標(biāo)基礎(chǔ)上進行全方位的財務(wù)預(yù)算管理,可使撫順市建科院將眼前利益與長遠(yuǎn)發(fā)展有機結(jié)合起來,促進該公司的持續(xù)健康的發(fā)展。
[Abstract]:As an important branch of enterprise budget management, financial budget management, as the core part of enterprise management, plays an irreplaceable leading role in the process of enterprise production and operation. If an enterprise wants to survive and develop, it must take all kinds of measures to improve the cost management, establish and perfect the budget management system step by step according to its own actual situation, and deepen the cost management and control of the enterprise constantly. Only by improving the competitiveness of enterprises in the market and operating at lower cost than their competitors can they be in an invincible position in the competition. This paper takes Fushun Municipal Institute of Construction Science as the research object, on the basis of systematic research on the theory of comprehensive budget management, and combined with the actual situation of Fushun City Institute of Construction Science, analyzes the problems existing in the company at present, and proceeds to solve these problems. Build a comprehensive financial budget management system for the company. These include the establishment of comprehensive rules and regulations for budget management, the design of budget preparation contents, the establishment of an assessment system, the establishment of an information platform for budget management, and the use of various data from the Fushun Institute of Construction Sciences to simulate the compilation of the financial budget in the first half of this year. The budget implementation is analyzed, and the implementation and expected effect of the overall budget management system are expounded. This paper summarizes a set of feasible management methods and systems by studying the financial budget management of the company. On the basis of the strategic goal of Fushun Institute of Construction Science, the comprehensive financial budget management can make Fushun Institute of Construction Science combine the immediate interests with the long-term development and promote the sustainable and healthy development of the company.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

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