【摘要】：戰(zhàn)略管理是公司管理者確定戰(zhàn)略目標，在綜合考慮公司內(nèi)外部環(huán)境中相關因素的基礎上制定促成戰(zhàn)略實現(xiàn)的一系列行動計劃過程。預算管理是公司實施管理和控制的重要手段，也是一種重要的管理流程，其實施可以明確并量化公司的經(jīng)營目標、規(guī)范公司的管理控制、落實各責任中心的責任、明確各級責權、確定考核依據(jù)。不僅可以幫助企業(yè)實現(xiàn)戰(zhàn)略目標，以提高經(jīng)濟效率也有利于資源在市場中的優(yōu)化配置。中國現(xiàn)代公司制度的背景下，大力推廣戰(zhàn)略導向的預算管理以滿足公司戰(zhàn)略管理的需要。在傳統(tǒng)的預算管理體系中，預算管理與公司發(fā)展戰(zhàn)略脫節(jié)，過于重視財務目標而忽略了一些關鍵的非財務目標。因此，構建基于戰(zhàn)略導向的預算管理體系就顯得尤為重要。 本文從基于戰(zhàn)略導向的預算管理角度出發(fā)，首先闡述了課題的宏觀與微觀研究背景、研究目的和研究意義，結(jié)合國內(nèi)外研究現(xiàn)狀，提出本文的研究內(nèi)容、框架和研究方法；然后，對BDH股份概況、組織結(jié)構及發(fā)展戰(zhàn)略進行簡單介紹，對BDH股份目前預算管理現(xiàn)狀進行陳述，提出了BDH股份預算管理中存在的預算指標單一、預算編制缺乏彈性調(diào)整機制不完善和預算編制與執(zhí)行各環(huán)節(jié)脫節(jié)等問題，并對存在問題的成因進行分析，為后續(xù)基于戰(zhàn)略導向的BDH股份預算管理研究奠定基礎；再次，綜合考慮BDH股份的內(nèi)外環(huán)境，對BDH股份戰(zhàn)略導向的預算管理體系進行優(yōu)化，，涵蓋了建立戰(zhàn)略導向的BDH股份預算預算管理體系、引入平衡計分卡確定BDH股份戰(zhàn)略導向的預算管理目標、對BDH股份預算管理實施動態(tài)監(jiān)控和基于戰(zhàn)略導向多元化預算管理考評。最后，針對上述優(yōu)化的戰(zhàn)略導向預算管理體系，從構筑多維度預算保障制度、增強預算應對環(huán)境變化的能力并加強信息化建設等方面對預算管理體系的有效實施進行保障，希望能從多方面實現(xiàn)對BDH股份的預算管理體系的完善，同時有效促進BDH股份戰(zhàn)略目標的實現(xiàn)。 本文整合了戰(zhàn)略管理、預算管理，提出以戰(zhàn)略導向的預算管理理念，將戰(zhàn)略引入預算管理，并結(jié)合BDH股份有限公司管理經(jīng)營情況和預算管理現(xiàn)狀，對其現(xiàn)有預算管理體系進行優(yōu)化，并提出相應有效實施保障。
[Abstract]:Strategic management is the process of making a series of action plans to promote the strategic realization on the basis of considering the relevant factors in the internal and external environment of the company. Budget management is not only an important means for the company to implement management and control, but also an important management process. It can define and quantify the business objectives of the company, standardize the management and control of the company, and implement the responsibilities of each responsibility center. Clear responsibility at all levels, determine the basis for assessment. It can not only help enterprises achieve their strategic goals, but also improve economic efficiency and optimize the allocation of resources in the market. Under the background of China's modern company system, the strategic oriented budget management is popularized to meet the needs of the company's strategic management. In the traditional budget management system, the budget management is out of touch with the development strategy of the company, so it pays too much attention to the financial objectives and neglects some key non-financial objectives. Therefore, the construction of strategic-oriented budget management system is particularly important. From the point of view of budget management based on strategic orientation, this paper firstly expounds the macro and micro research background, the purpose and significance of the research, and puts forward the research content, framework and research methods of this paper in combination with the current research situation at home and abroad. Then, the general situation of BDH shares, organization structure and development strategy are briefly introduced, the present budget management status of BDH shares is stated, and the single budget index in BDH stock budget management is put forward. The lack of flexible adjustment mechanism of budget making and the disconnection between budget preparation and execution are discussed, and the causes of the problems are analyzed to lay the foundation for the further study of BDH stock budget management based on strategic orientation. Thirdly, considering the internal and external environment of BDH stock, the paper optimizes the budget management system of BDH share strategic guidance, which covers the establishment of strategic BDH share budget management system. The balanced scorecard is introduced to determine the budget management target of BDH's stock strategic orientation, and the dynamic monitoring of BDH stock budget management and the evaluation of diversified budget management based on strategic guidance are carried out. Finally, in view of the above optimized strategic oriented budget management system, the effective implementation of the budget management system is guaranteed from the following aspects: constructing a multi-dimensional budget guarantee system, enhancing the ability of budget to cope with the changes in the environment, and strengthening the construction of information technology. It is hoped that the budget management system of BDH shares can be perfected from many aspects, and the strategic goal of BDH shares can be realized effectively at the same time. This paper integrates strategic management, budget management, brings forward the concept of strategic budget management, introduces strategy into budget management, and combines the management and management of BDH Co., Ltd with the present situation of budget management. The existing budget management system is optimized, and the corresponding effective implementation guarantee is put forward.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F324;F302.6;F272

【參考文獻】

相關期刊論文 前10條

1 祁懷錦;關于我國企業(yè)預算管理的幾個問題[J];財會通訊;2001年05期

2 謝獲寶;企業(yè)預算管理中的問題及實施預算管理應有的理念[J];財會通訊;2001年07期

3 許蔚君;;基于戰(zhàn)略導向的企業(yè)全面預算管理體系構建——來自廣東省電信公司的實例檢驗[J];財會通訊;2010年27期

4 王菊玲;;基于平衡計分卡的全面預算體系構建[J];產(chǎn)業(yè)與科技論壇;2010年08期

5 潘凱炫;;基于戰(zhàn)略導向的企業(yè)全面預算管理分析——以XY企業(yè)為例[J];財經(jīng)界(學術版);2013年06期

6 王中林;;企業(yè)實行全面預算管理存在的問題及建議[J];中國儲運;2012年01期

7 李愛英;;對鐵路非運輸企業(yè)實行全面預算管理的思考[J];經(jīng)營管理者;2013年10期

8 黃登仕,周應峰;EVA的理論和實證研究:綜述及展望[J];管理科學學報;2004年01期

9 胡如月;;關于全面預算管理與企業(yè)戰(zhàn)略關系的探討[J];技術與市場;2009年09期

10 栗云靜;;企業(yè)戰(zhàn)略管理下預算管理的構建[J];人口與經(jīng)濟;2010年S1期

本文編號：2378966