【摘要】：在競爭日益加劇的市場經濟環(huán)境下，要求打破行業(yè)壟斷的呼聲日益高漲，石油化工行業(yè)也逐漸由國企一枝獨秀逐漸發(fā)展為外資、社會和民營資本參股的形式。多種經濟主體群雄逐鹿的局面，不僅導致石化企業(yè)的利潤空間日益減少，而且生產運營成本費用開支范圍也逐漸增大，如何在更加市場化的嚴酷競爭環(huán)境下占據一席之地，保持企業(yè)在行業(yè)內的有利地位是石化企業(yè)必須思考的問題。 H公司是黑龍江省某石油化工類上市公司，企業(yè)運營管理已從最初的財務預算管理發(fā)展到目前的全面預算管理。作為企業(yè)提升經營管理水平的重要手段，采用全面預算管理后，H公司更加明確了經營目標，提高了資源配置的合理性，讓企業(yè)有限資金發(fā)揮更大的效用，并對企業(yè)進行有效的考核評價提供了依據。同時全面預算管理一定程度上調動了企業(yè)員工的工作積極性、主動性，各級管理者養(yǎng)成預見性工作的意識和能力，，切實降低企業(yè)的運營成本費用支出，使企業(yè)生產運營更加規(guī)范，提高了公司應對市場變化的抗風險能力。本文針對H公司預算管理從實施的體系設計階段、實施準備階段、系統(tǒng)建設運行管理階段、系統(tǒng)評價階段，對其全面預算管理體系架構、管理理念和執(zhí)行效果三個方面進行了全面系統(tǒng)分析，并將存在的主要問題歸結為對全面預算管理的認識層面和企業(yè)全面預算管理操作層面兩大方面。本著做為中國石油天然氣集團公司控股上市公司，尋求切實可行、適應企業(yè)特點及經營發(fā)展需要的預算管理辦法，在控制成本、費用、合理預計收入、分析企業(yè)經營面臨的風險等方面針對現階段該企業(yè)全面預算管理，給出樹立全面預算管理大局觀和對全面預算管理進行流程優(yōu)化兩大體系對策。
[Abstract]:In the increasingly competitive market economy environment, the demand to break the monopoly of the industry is rising day by day, and the petrochemical industry has gradually developed from state-owned enterprises to foreign capital, social and private capital to participate in the form. The situation of various economic entities fighting for each other not only leads to the reduction of profit space of petrochemical enterprises, but also increases the scope of production and operation costs and expenses, so how to occupy a place in the harsh competition environment of more marketization. Keeping the favorable position of enterprises in the industry is a problem that petrochemical enterprises must think about. H Company is a listed petrochemical company in Heilongjiang Province. The operation management of the company has developed from the initial financial budget management to the present comprehensive budget management. As an important means for enterprises to improve the level of operation and management, after adopting comprehensive budget management, H Company has more clearly defined the business objectives, improved the rationality of resource allocation, and allowed the limited funds of enterprises to play a greater role. It also provides the basis for the effective evaluation of the enterprise. At the same time, the overall budget management to a certain extent mobilized the enthusiasm and initiative of the employees of the enterprise, and the managers at all levels developed the consciousness and ability of anticipating work, so as to effectively reduce the expenses of the operating costs of the enterprises. To make the production and operation of enterprises more standardized, improve the company's ability to cope with market changes against risk. This article aims at H company budget management from the implementation system design stage, the implementation preparation stage, the system construction operation management stage, the system appraisal stage, the overall budget management system structure, This paper makes a comprehensive and systematic analysis on three aspects of management idea and implementation effect, and puts the main problems into two aspects: the understanding level of total budget management and the operational level of enterprise comprehensive budget management. In line with the method of budget management, which is the holding and listing company of the China National Petroleum Group Company, which is feasible and suitable for the characteristics of the enterprise and the needs of its operation and development, it is necessary to control the costs, expenses, and reasonably estimate the income, Based on the analysis of the risks faced by the enterprise at present, this paper puts forward two system countermeasures: setting up the overall budget management overall vision and optimizing the overall budget management process.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.722;F406.7

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本文編號：2355796