本文選題：全面預算管理　切入點：成本控制　出處：《對外經(jīng)濟貿易大學》2017年碩士論文　論文類型：學位論文

【摘要】：全面預算管理發(fā)展到今天已有100多年的歷史。是一套相對獨立和完善的企業(yè)管理方法理論,被眾多企業(yè)所施行,是現(xiàn)階段眾多有競爭力的企業(yè)采取的管理模式。隨著國企市場化改革以來,對于國有大型企業(yè)全面預算管理的探索雖然在不斷地深入進行,但整體體系和思想的建立卻沒有完全標準化。針對國有大型企業(yè)的頑疾,如成本控制理念不強、浪費現(xiàn)象嚴重、業(yè)務人員利潤導向性思維淺薄等方面的問題,全面預算管理提供了很好的制度選擇。實踐證明,全面預算對于企業(yè)而言是一個重要的管理工具,施行全面預算管理對企業(yè)的制度建設、價值導向建立和核心競爭力的構筑有著異常重要的意義。本文從全面預算的理論入手,首先介紹了全面預算國內外的發(fā)展歷程,對文獻進行系統(tǒng)性回顧,之后針對ZJ股份有限公司這個中央企業(yè)的全面預算管理現(xiàn)狀和實施進行研究。以企業(yè)實施過程中的“痛點”為主線,充分分析了導致全面預算管理在ZJ股份有限公司不能高效實施的原因。之后詳細介紹了集團針對痛點對整體預算目標、預算體系、預算流程、執(zhí)行和考核機制等步驟的改進措施,以及在改進后取得的成果和帶來的啟示,有助于其他公司進行學習和效仿。最后,指出現(xiàn)階段預算管理中仍然存在的問題并給予有建設性的修改建議,助于提升集團的經(jīng)營效率和管理水平,幫助企業(yè)實現(xiàn)戰(zhàn)略目標。
[Abstract]:Comprehensive budget management has a history of more than 100 years. It is a relatively independent and perfect theory of enterprise management, which has been implemented by many enterprises. It is a management model adopted by many competitive enterprises at this stage. With the market-oriented reform of state-owned enterprises, although the exploration of comprehensive budget management of large state-owned enterprises has been going on in depth, However, the establishment of the whole system and ideas has not been completely standardized. In view of the persistent problems of large state-owned enterprises, such as the weak concept of cost control, the serious phenomenon of waste, the shallow profit oriented thinking of business personnel, and so on, Comprehensive budget management provides a good system choice. Practice has proved that comprehensive budget is an important management tool for enterprises. The establishment of value orientation and the construction of core competence are of great significance. This paper begins with the theory of comprehensive budget, introduces the development of comprehensive budget both at home and abroad, and reviews the literature systematically. After that, the current situation and implementation of the overall budget management of the central enterprise ZJ Co., Ltd., were studied. The main line was the "pain point" in the process of the implementation of the enterprise. This paper fully analyzes the reasons why the overall budget management can not be implemented efficiently in ZJ Co., Ltd. After that, it introduces in detail the group's overall budget objectives, budget system, and budget process for the pain point. Improvements in steps such as implementation and appraisal mechanisms, as well as results achieved and lessons learned as a result of the improvements, help other companies to learn and emulate. Finally, This paper points out the existing problems in budget management at present and gives constructive suggestions to improve the management efficiency and management level of the group and to help the enterprises to achieve their strategic goals.
【學位授予單位】：對外經(jīng)濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F276.1
，

本文編號：1583424