ZLY公司全面預(yù)算管理改進(jìn)研究
發(fā)布時間：2018-10-15 13:13
【摘要】：全面預(yù)算管理理論經(jīng)百余年的研究形成,在該理論指導(dǎo)下的管理方法經(jīng)實踐驗證是現(xiàn)代企業(yè)管理非常重要并行之有效的手段。 當(dāng)前,國際經(jīng)濟(jì)形勢異常復(fù)雜,市場競爭也日趨激烈,國內(nèi)的經(jīng)濟(jì)形勢雖然相對穩(wěn)定,但潛在的危機(jī)大量存在。ZLY公司作為GJSY公司所屬的分公司是我國石油行業(yè)從事國際國內(nèi)貿(mào)易的領(lǐng)軍企業(yè)。雖然在國內(nèi)市場以其巨大的占有率而形成了壟斷地位,但競爭優(yōu)勢不可能長存,參與國際市場的競爭則要更具實力,因此,公司領(lǐng)導(dǎo)越來越重視全面預(yù)算管理方法的應(yīng)用。但用新的管理方法取代傳統(tǒng)管理方式,必然會出現(xiàn)各種各樣的問題,聯(lián)系企業(yè)實際分析問題產(chǎn)生的原因并認(rèn)真加以解決,用全面預(yù)算管理引導(dǎo)企業(yè)快速健康發(fā)展是本文要研究的課題。 論文共包括五個部分。第一部分、由論文的研究背景引出研究的目的意義和方法以及研究思路和研究路線。第二部分、介紹全面預(yù)算管理理論和應(yīng)用現(xiàn)狀,結(jié)合國內(nèi)企業(yè)和中國經(jīng)濟(jì)特點,從全面預(yù)算管理的意義、應(yīng)用模式、應(yīng)用系統(tǒng)等方面進(jìn)行研究和闡述國有企業(yè)存在的共性問題。第三部分、ZLY公司全面預(yù)算管理現(xiàn)狀分析,簡單介紹ZLY公司概況并具體分析公司存在的預(yù)算管理問題。第四部分、根據(jù)ZLY公司預(yù)算改進(jìn)目標(biāo)、指導(dǎo)思想和原則,針對ZLY公司全面預(yù)算管理問題提出改進(jìn)方案和策略。第五部分、ZLY公司全面預(yù)算管理改進(jìn)方案實施保障措施。期待ZLY公司真正重視并科學(xué)開展全面預(yù)算管理理論的實際應(yīng)用,并取得理想的效果。 本文以全面預(yù)算管理理論為論據(jù),以文獻(xiàn)資料和權(quán)威論述為論據(jù)提供支撐；以全面預(yù)算管理在現(xiàn)代企業(yè)管理中的積極意義和重要作用為論點,并以ZLY公司為研究對象；圍繞全面預(yù)算管理應(yīng)用現(xiàn)狀進(jìn)行分析、分析問題并解決問題的對策和建議展開論述。
[Abstract]:The theory of comprehensive budget management has been studied for more than 100 years, and the management method under the guidance of this theory has been proved to be a very important and effective means in modern enterprise management. At present, the international economic situation is extremely complex and the market competition is becoming increasingly fierce. Although the domestic economic situation is relatively stable, As a subsidiary of GJSY Company, ZLY Company is the leading company in the international and domestic trade of China's petroleum industry. Although the monopoly position has been formed in the domestic market with its huge share, the competitive advantage cannot last forever, and the competition in the international market should be more powerful. Therefore, the company leaders pay more and more attention to the application of the comprehensive budget management method. However, replacing the traditional management with new management methods will inevitably lead to a variety of problems, linked to the actual analysis of the causes of the problems and serious solutions, It is the subject to be studied in this paper to guide enterprises to develop quickly and healthily by means of comprehensive budget management. The thesis consists of five parts. In the first part, the purpose, significance and method of the research are introduced from the background of the thesis. In the second part, the author introduces the theory and application of comprehensive budget management, combines the characteristics of domestic enterprises and Chinese economy, studies and expounds the common problems existing in state-owned enterprises from the aspects of the significance, application mode and application system of comprehensive budget management. In the third part, the present situation of ZLY company's overall budget management is analyzed, and the general situation of ZLY company is briefly introduced and the problems existing in the company's budget management are analyzed concretely. The fourth part, according to the ZLY company budget improvement goal, the guiding ideology and the principle, proposes the improvement plan and the strategy to the ZLY company overall budget management question. The fifth part, ZLY company overall budget management improvement program implementation safeguard measure. It is expected that ZLY Company will attach great importance to and scientifically develop the practical application of the theory of total budget management, and achieve the desired results. This paper takes the theory of comprehensive budget management as the argument, the literature and authority argument as the support, the positive significance and the important role of the comprehensive budget management in the modern enterprise management as the argument, and takes the ZLY company as the research object. The present situation of the application of total budget management is analyzed, and the countermeasures and suggestions to solve the problems are discussed.
【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】：2014
【分類號】：F715.5;F752
本文編號：2272660
[Abstract]:The theory of comprehensive budget management has been studied for more than 100 years, and the management method under the guidance of this theory has been proved to be a very important and effective means in modern enterprise management. At present, the international economic situation is extremely complex and the market competition is becoming increasingly fierce. Although the domestic economic situation is relatively stable, As a subsidiary of GJSY Company, ZLY Company is the leading company in the international and domestic trade of China's petroleum industry. Although the monopoly position has been formed in the domestic market with its huge share, the competitive advantage cannot last forever, and the competition in the international market should be more powerful. Therefore, the company leaders pay more and more attention to the application of the comprehensive budget management method. However, replacing the traditional management with new management methods will inevitably lead to a variety of problems, linked to the actual analysis of the causes of the problems and serious solutions, It is the subject to be studied in this paper to guide enterprises to develop quickly and healthily by means of comprehensive budget management. The thesis consists of five parts. In the first part, the purpose, significance and method of the research are introduced from the background of the thesis. In the second part, the author introduces the theory and application of comprehensive budget management, combines the characteristics of domestic enterprises and Chinese economy, studies and expounds the common problems existing in state-owned enterprises from the aspects of the significance, application mode and application system of comprehensive budget management. In the third part, the present situation of ZLY company's overall budget management is analyzed, and the general situation of ZLY company is briefly introduced and the problems existing in the company's budget management are analyzed concretely. The fourth part, according to the ZLY company budget improvement goal, the guiding ideology and the principle, proposes the improvement plan and the strategy to the ZLY company overall budget management question. The fifth part, ZLY company overall budget management improvement program implementation safeguard measure. It is expected that ZLY Company will attach great importance to and scientifically develop the practical application of the theory of total budget management, and achieve the desired results. This paper takes the theory of comprehensive budget management as the argument, the literature and authority argument as the support, the positive significance and the important role of the comprehensive budget management in the modern enterprise management as the argument, and takes the ZLY company as the research object. The present situation of the application of total budget management is analyzed, and the countermeasures and suggestions to solve the problems are discussed.
【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】：2014
【分類號】：F715.5;F752
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