【摘要】：預(yù)算管理是企業(yè)管理的標(biāo)準(zhǔn)作業(yè)程序,被“世界五百強(qiáng)企業(yè)”普遍應(yīng)用。著名管理學(xué)家戴維·奧利稱為“是為數(shù)不多的幾個(gè)能把企業(yè)的所有關(guān)鍵問題融合于一個(gè)體系之中的管理控制方法之一”。目前,預(yù)算管理已被我國經(jīng)濟(jì)主管部門、學(xué)術(shù)界和大中型企業(yè)高度重視,大為推廣。 寧夏煤業(yè)集團(tuán)自2000年通過合并成立以來,主要依靠增大產(chǎn)能來提高效益。伴隨著國家經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整和煤炭市場的疲軟,企業(yè)進(jìn)入微利時(shí)代。此時(shí)需要企業(yè)從內(nèi)控管理下功夫,尋找新的突破,預(yù)算管理作為企業(yè)內(nèi)部控制少數(shù)幾個(gè)有效的管理工具,對其進(jìn)行精細(xì)化研究,對解決粗放式企業(yè)內(nèi)部管理,提高企業(yè)管理水平和效益具有重要意義。 精細(xì)化管理實(shí)際是樹立“精益求精、追求卓越”的管理理念,其管理的主要方法是對管理對象進(jìn)行細(xì)化、量化、標(biāo)準(zhǔn)化管理,把這種理念和方法應(yīng)用到預(yù)算管理中,就是預(yù)算精細(xì)化管理,其核心是再造預(yù)算管理的新模式、新流程。本文以寧煤集團(tuán)公司投資預(yù)算、籌資預(yù)算、經(jīng)營預(yù)算、財(cái)務(wù)預(yù)算為管理對象,針對寧夏煤業(yè)集團(tuán)在預(yù)算管理出現(xiàn)的：缺乏科學(xué)的管理理論與方法,預(yù)算管理的規(guī)范化、精細(xì)化水平不高等粗放式管理現(xiàn)象,按照精細(xì)化管理的思想和方法,提出了實(shí)現(xiàn)集團(tuán)公司預(yù)算精細(xì)化管理的新模式,根據(jù)各模式的特點(diǎn),設(shè)置了具體預(yù)算管理新方案,并從預(yù)算管理組織機(jī)構(gòu)及職責(zé)、管理責(zé)任機(jī)制、指標(biāo)體系設(shè)置、評(píng)價(jià)及考核以及規(guī)范化、標(biāo)準(zhǔn)化的管理流程等方面提出了方案運(yùn)行的保障措施。 因此,引入精細(xì)化管理這一科學(xué)管理方法,將其應(yīng)用到預(yù)算管理中,是改進(jìn)當(dāng)前預(yù)算管理不足的有效手段,為實(shí)現(xiàn)集團(tuán)公司資源的優(yōu)化配置、重大運(yùn)營決策、戰(zhàn)略目標(biāo)規(guī)劃等提供了科學(xué)依據(jù)和可靠支撐。真正達(dá)到加強(qiáng)管控,提高效益的目的。
[Abstract]:Budget management is the standard operating procedure of enterprise management, which is widely used in the top 500 enterprises of the world. David Ollie, a famous management scientist, called it "one of the few management controls that can integrate all the key issues of a business into a single system." At present, the budget management has been highly valued by the economic departments, academia and large and medium-sized enterprises. Since its establishment in 2000, Ningxia Coal Industry Group has mainly relied on increasing production capacity to improve its efficiency. With the adjustment of national economic structure and the weakness of coal market, enterprises enter the era of micro-profit. At this time, enterprises need to work hard from the internal control management to find new breakthroughs. Budget management, as a few effective management tools for enterprise internal control, is carefully studied in order to solve the problem of extensive enterprise internal management. It is of great significance to improve the management level and benefit of enterprises. The meticulous management is actually to establish the management idea of "excellence and excellence". The main method of its management is to refine, quantify and standardize the management object, and apply this idea and method to the budget management. Is the budget fine management, its core is the reengineering budget management new model, the new process. This article regards the investment budget, financing budget, operating budget and financial budget of Ning Coal Group as the management objects, aiming at the appearance of Ningxia Coal Industry Group's budget management: lack of scientific management theory and method, standardization of budget management, According to the thought and method of fine management, this paper puts forward a new model to realize the fine budget management of group company. According to the characteristics of each mode, it sets up a new scheme of specific budget management. From the aspects of the organization and responsibility of budget management, the mechanism of management responsibility, the setting of index system, the evaluation and examination, the standardization and standardization of management process, this paper puts forward the guarantee measures for the operation of the scheme. Therefore, the introduction of fine management, a scientific management method, and its application to budget management is an effective means to improve the current budget management deficiencies. In order to realize the optimal allocation of the resources of the group, major operational decisions are made. Strategic goal planning provides scientific basis and reliable support. Truly achieve the purpose of strengthening control and improving efficiency.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F406.7

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相關(guān)期刊論文 前1條

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本文編號(hào)：2442596