基于戰(zhàn)略視角的全面預算管理在YD公司的應用研究
發(fā)布時間：2019-05-16 11:28
【摘要】：在市場競爭日趨激烈的今天，如何將企業(yè)資金、人力、信息等資源進行有效整合，從而形成一種強大的聚合力量，以此來應對外部市場競爭環(huán)境的要求成為了決定企業(yè)成敗的關鍵因素。面對如此復雜的經營環(huán)境，，任何一種單一的預算管理模式都存在其理論方面的局限性，并不能夠很好地滿足企業(yè)在激烈市場競爭面前整合內部資源的需求，在這種背景下，全面預算管理應運而生并不斷引起管理者的重視，其在實現(xiàn)企業(yè)經營目標方面所發(fā)揮的作用也越發(fā)明顯，越來越多的管理者將全面預算管理放到戰(zhàn)略高度加以認識。 文章的研究對象YD公司是一家全國性的證券連鎖經營機構，從近幾年的經營情況來看，雖然自2006年重組以來公司內部規(guī)范管理方面取得了一定的成績，但一直未能很好地解決預算管理與戰(zhàn)略管理脫節(jié)的問題。為此作者通過對國內外學者預算管理研究成果的整理分析，在明確全面預算管理和戰(zhàn)略管理內涵的基礎上，從戰(zhàn)略目標、層次和過程三個角度探討了戰(zhàn)略管理與全面預算管理之間的關系，對構建基于戰(zhàn)略的全面預算管理模式的必要性以及戰(zhàn)略導向下的全面預算管理流程進行了分析；結合YD公司在預算管理方面存在的預算編制與公司戰(zhàn)略規(guī)劃相分離、預算執(zhí)行與調整缺乏有效監(jiān)管及預算考核與激勵有待加強三方面問題，指出實施基于戰(zhàn)略的全面預算管理不僅有利于健全公司治理結構，規(guī)范公司內部管理，更有利于公司競爭力的構建。文章所涉及的YD公司基于戰(zhàn)略的全面預算管理體系由流程體系和保障體系兩方面構成，其中流程體系包括戰(zhàn)略規(guī)劃及基于戰(zhàn)略的全面預算管理目標的設計、預算管理方案的編制、預算管理實施的監(jiān)控、調整、考核與激勵等環(huán)節(jié)；而基于戰(zhàn)略的全面預算管理保障體系則由思想保障、人員保障、制度保障和組織保障構成。 本文的創(chuàng)新之處在于借助平衡計分卡的內涵，在YD公司發(fā)展戰(zhàn)略的基礎上制定了全面預算管理的目標，進而設計了YD公司基于戰(zhàn)略的全面預算管理流程體系和保障體系。文章的研究能夠加強YD公司內部的基礎管理工作，促進公司經營決策的科學化，有助于YD公司戰(zhàn)略目標的實現(xiàn)和資源的有效整合。
[Abstract]:In today's increasingly fierce market competition, how to effectively integrate enterprise funds, manpower, information and other resources, so as to form a strong aggregation force, In order to deal with the requirements of the external market competition environment has become the key factor to determine the success or failure of enterprises. In the face of such a complex business environment, any single budget management model has its theoretical limitations, and can not well meet the needs of enterprises to integrate internal resources in the face of fierce market competition. In this context, Comprehensive budget management emerges as the times require and continues to attract the attention of managers, and its role in achieving the business objectives of enterprises is becoming more and more obvious. More and more managers put comprehensive budget management to a strategic level to understand. The research object of this paper is YD Company, which is a national securities chain operation organization. From the operating situation in recent years, although the internal standard management of the company has made some achievements since the reorganization in 2006, However, it has not been able to solve the problem of disconnection between budget management and strategic management. Therefore, through the collation and analysis of the research results of domestic and foreign scholars' budget management, on the basis of defining the connotation of comprehensive budget management and strategic management, the author analyzes the research results of budget management from the strategic objectives. This paper probes into the relationship between strategic management and comprehensive budget management from three angles of level and process, and analyzes the necessity of constructing the comprehensive budget management mode based on strategy and the comprehensive budget management process under the guidance of strategy. Combined with the separation of budget preparation and strategic planning in budget management of YD Company, the lack of effective supervision and adjustment of budget implementation and adjustment, and the need to strengthen budget assessment and incentive, It is pointed out that the implementation of comprehensive budget management based on strategy is not only conducive to perfecting the corporate governance structure, standardizing the internal management of the company, but also conducive to the construction of the competitiveness of the company. The strategic-based comprehensive budget management system of YD Company is composed of process system and guarantee system, in which the process system includes strategic planning and the design of strategic-based comprehensive budget management objectives. The compilation of budget management plan, the monitoring, adjustment, assessment and incentive of budget management implementation; The comprehensive budget management security system based on strategy is composed of ideological security, personnel security, institutional security and organizational security. The innovation of this paper is that with the help of the connotation of balanced scorecard, the goal of comprehensive budget management is formulated on the basis of the development strategy of YD Company, and then the comprehensive budget management process system and guarantee system of YD Company based on strategy are designed. The research in this paper can strengthen the basic management work within YD company, promote the scientific management decision of the company, and contribute to the realization of the strategic goal and the effective integration of resources of YD company.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.39
本文編號：2478251
[Abstract]:In today's increasingly fierce market competition, how to effectively integrate enterprise funds, manpower, information and other resources, so as to form a strong aggregation force, In order to deal with the requirements of the external market competition environment has become the key factor to determine the success or failure of enterprises. In the face of such a complex business environment, any single budget management model has its theoretical limitations, and can not well meet the needs of enterprises to integrate internal resources in the face of fierce market competition. In this context, Comprehensive budget management emerges as the times require and continues to attract the attention of managers, and its role in achieving the business objectives of enterprises is becoming more and more obvious. More and more managers put comprehensive budget management to a strategic level to understand. The research object of this paper is YD Company, which is a national securities chain operation organization. From the operating situation in recent years, although the internal standard management of the company has made some achievements since the reorganization in 2006, However, it has not been able to solve the problem of disconnection between budget management and strategic management. Therefore, through the collation and analysis of the research results of domestic and foreign scholars' budget management, on the basis of defining the connotation of comprehensive budget management and strategic management, the author analyzes the research results of budget management from the strategic objectives. This paper probes into the relationship between strategic management and comprehensive budget management from three angles of level and process, and analyzes the necessity of constructing the comprehensive budget management mode based on strategy and the comprehensive budget management process under the guidance of strategy. Combined with the separation of budget preparation and strategic planning in budget management of YD Company, the lack of effective supervision and adjustment of budget implementation and adjustment, and the need to strengthen budget assessment and incentive, It is pointed out that the implementation of comprehensive budget management based on strategy is not only conducive to perfecting the corporate governance structure, standardizing the internal management of the company, but also conducive to the construction of the competitiveness of the company. The strategic-based comprehensive budget management system of YD Company is composed of process system and guarantee system, in which the process system includes strategic planning and the design of strategic-based comprehensive budget management objectives. The compilation of budget management plan, the monitoring, adjustment, assessment and incentive of budget management implementation; The comprehensive budget management security system based on strategy is composed of ideological security, personnel security, institutional security and organizational security. The innovation of this paper is that with the help of the connotation of balanced scorecard, the goal of comprehensive budget management is formulated on the basis of the development strategy of YD Company, and then the comprehensive budget management process system and guarantee system of YD Company based on strategy are designed. The research in this paper can strengthen the basic management work within YD company, promote the scientific management decision of the company, and contribute to the realization of the strategic goal and the effective integration of resources of YD company.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.39
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