本文選題：全面預(yù)算管理 + 天然氣公司��； 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：企業(yè)全面預(yù)算管理是企業(yè)管理支持流程之一,它是按照企業(yè)的戰(zhàn)略確定和分解經(jīng)營(yíng)目標(biāo),和另外的管理方面互相制約,這個(gè)為公司整體員工及部門參與的一項(xiàng)運(yùn)動(dòng),它與生產(chǎn)計(jì)劃、采購(gòu)計(jì)劃、銷售計(jì)劃、庫(kù)存管理等相互作用,共同支持企業(yè)的業(yè)務(wù)流程,利用預(yù)算體系,對(duì)各種財(cái)務(wù)資源以及非財(cái)務(wù)資源進(jìn)行調(diào)節(jié)和控制,量化公司的經(jīng)營(yíng)目標(biāo),規(guī)范企業(yè)方面的管控,將公司各人員方面及活動(dòng)方面相互協(xié)調(diào)作用。全面預(yù)算管理為一門與科學(xué)相關(guān)的管理方式,運(yùn)算的方法也有自身的獨(dú)特特點(diǎn),運(yùn)用價(jià)值鏈進(jìn)行分析,根據(jù)管理委委員會(huì)提出的管理目標(biāo),逐級(jí)分解細(xì)化,最后集中進(jìn)行綜合平衡,積極聽(tīng)取各部門的反饋意見(jiàn)作出修正,最終形成符合企業(yè)實(shí)際,能夠落實(shí)并實(shí)現(xiàn)的預(yù)算目標(biāo)。本文采用了將實(shí)際的探究和相關(guān)的論述加以結(jié)合的方式,深入探討了 C天然氣公司在整體的預(yù)算改進(jìn)中需要跨過(guò)的阻礙。在大的方面對(duì)企業(yè)管理的相關(guān)概念及關(guān)系加以論述,其次是對(duì)全面預(yù)算管理的理論知識(shí)做了論述和介紹,在論述全面預(yù)算管理執(zhí)行與控制、分析與反饋、調(diào)整與考評(píng)、績(jī)效評(píng)價(jià)方法與實(shí)踐的基礎(chǔ)上,對(duì)預(yù)算管理關(guān)鍵指標(biāo)的設(shè)定、國(guó)有資本金績(jī)效評(píng)價(jià)體系深入分析。再次對(duì)C天然氣公司全面預(yù)算管理現(xiàn)狀做出分析,對(duì)C公司在績(jī)效評(píng)價(jià)現(xiàn)狀、存在問(wèn)題等給出客觀評(píng)價(jià),接著力圖通過(guò)對(duì)基本原理的理解與學(xué)習(xí),結(jié)合C天然氣公司在管理過(guò)程中的探索與實(shí)踐,對(duì)全面預(yù)算管理體系提出改進(jìn)方案。最后結(jié)合改進(jìn)方案,給出實(shí)施的保障措施。目的是使企業(yè)管理理論在C天然氣公司實(shí)踐中的運(yùn)用有進(jìn)一步的推動(dòng)與發(fā)展。
[Abstract]:Enterprise overall budget management is one of the enterprise management support processes, it is according to the strategy of the enterprise to determine and decompose business objectives, and other aspects of management constraints, for the company as a whole staff and departments participate in a campaign, It interacts with production plan, purchase plan, sales plan, inventory management, etc., supports the business process of the enterprise, uses the budget system to regulate and control all kinds of financial and non-financial resources, Quantify the company's business objectives, standardize the management of the enterprise, and coordinate the personnel and activities of the company. The overall budget management is a management mode related to science, and the method of operation has its own unique characteristics. It uses the value chain to analyze, according to the management goal proposed by the management committee, it is broken down step by step. Finally, focus on comprehensive balance, actively listen to the feedback of various departments to make corrections, and finally form a budget target that is in line with the actual situation of the enterprise and can be implemented and realized. In this paper, by combining the actual exploration with the related discussions, the obstacles that C Natural Gas Company needs to overcome in the overall budget improvement are discussed. The related concepts and relations of enterprise management are discussed in the big aspects, then the theoretical knowledge of comprehensive budget management is discussed and introduced, and the implementation and control of overall budget management, analysis and feedback, adjustment and evaluation are discussed. On the basis of performance evaluation method and practice, the paper deeply analyzes the establishment of key indicators of budget management and the performance evaluation system of state-owned capital. Thirdly, it analyzes the current situation of C Natural Gas Company's overall budget management, gives an objective evaluation of C Company's performance evaluation status and existing problems, and then tries to understand and learn the basic principles. Combined with the exploration and practice of C natural gas company in the management process, the improvement scheme of the overall budget management system is put forward. Finally, combined with the improvement scheme, the implementation of the safeguard measures are given. The purpose is to further promote and develop the application of enterprise management theory in C natural gas company.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.22;F406.7

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