本文關(guān)鍵詞：J公司財(cái)務(wù)預(yù)算管理體系的改進(jìn)策略研究

  更多相關(guān)文章： 全面預(yù)算管理 財(cái)務(wù)預(yù)算 預(yù)算目標(biāo) 企業(yè)目標(biāo) 企業(yè)戰(zhàn)略

【摘要】：全面預(yù)算管理是一種新型有效的管控工具,受到越來(lái)越多企業(yè)重視。推行全面預(yù)算對(duì)提高公司運(yùn)營(yíng)效率、優(yōu)化資源配置、實(shí)現(xiàn)公司利潤(rùn)最大化和加強(qiáng)風(fēng)險(xiǎn)管理起到舉足輕重的作用。全面預(yù)算包括投資預(yù)算、籌資預(yù)算和財(cái)務(wù)預(yù)算,是各單位制定戰(zhàn)略目標(biāo)、控制標(biāo)準(zhǔn)及考核獎(jiǎng)懲的依據(jù)。財(cái)務(wù)預(yù)算是其中的核心內(nèi)容,有效合理的財(cái)務(wù)預(yù)算不但使公司決策更符合戰(zhàn)略需要,更能起到有效溝通、相互協(xié)調(diào)和合理配置資源的作用。然而隨著現(xiàn)代化經(jīng)濟(jì)的不斷發(fā)展,傳統(tǒng)預(yù)算管理突顯出一定的局限性和缺陷,往往脫離企業(yè)整體戰(zhàn)略,造成企業(yè)管理者只關(guān)注眼前利益而忽視長(zhǎng)遠(yuǎn)戰(zhàn)略規(guī)劃。因此很大程度上會(huì)削弱了預(yù)算管理的作用,難以幫助企業(yè)提升競(jìng)爭(zhēng)能力和長(zhǎng)遠(yuǎn)發(fā)展。J公司作為大型化工企業(yè),生產(chǎn)規(guī)模大,流程復(fù)雜,設(shè)備投資高,回收期長(zhǎng),產(chǎn)品價(jià)格容易受原料價(jià)格的波動(dòng)而影響,因此給企業(yè)經(jīng)營(yíng)造成很大的不確定性。由此可見根據(jù)實(shí)際情況變化調(diào)整戰(zhàn)略至關(guān)重要。有見及此,本文以J公司財(cái)務(wù)預(yù)算體系為研究對(duì)象,以預(yù)算管理相關(guān)理論為基礎(chǔ),分析J公司在預(yù)算編制、執(zhí)行和考核三方面存在問(wèn)題。把平衡計(jì)分卡和交互控制引入J公司財(cái)務(wù)預(yù)算管理,實(shí)現(xiàn)企業(yè)戰(zhàn)略和預(yù)算管理的動(dòng)態(tài)結(jié)合,從財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)全面有效地為預(yù)算管理提供方向指引,使預(yù)算管理更具戰(zhàn)略性和全面性。
【關(guān)鍵詞】：全面預(yù)算管理 財(cái)務(wù)預(yù)算 預(yù)算目標(biāo) 企業(yè)目標(biāo) 企業(yè)戰(zhàn)略
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.7;F406.7
【目錄】：

• ACKNOWLEDGEMENTS4-5
• ABSTRACT5-6
• 摘要6-7
• LIST OF ABBREVIATIONS7-16
• Chapter1 Introduction16-20
• 1.1 Research Background16-17
• 1.2 Research Objectives and Significance17-18
• 1.2.1 Research Objectives17
• 1.2.2 Research Significance17-18
• 1.3 Research Methods18
• 1.4 Logical Structure of the Thesis18-20
• Chapter2 Literature Review20-38
• 2.1 Relative Concepts of Financial Budget20-23
• 2.1.1 Connotation and Function of Comprehensive Budget20-22
• 2.1.2 Connotation and Effect of Financial Budget22-23
• 2.2 Correlation Theory of Budget Management23-26
• 2.2.1 Principal-Agent Theory23-24
• 2.2.2 Control Theory24-25
• 2.2.3 Theory of Planned Behavior25
• 2.2.4 Motivation Theory25-26
• 2.3 Financial Budget Management Theory Based on Balanced Score-Card26-30
• 2.3.1 Combination of Balanced Score-Card and Budget26-28
• 2.3.2 Interaction Budget Theory28-30
• 2.4 Domestic and Foreign Literature Review30-36
• 2.4.1 Foreign Research Status30-32
• 2.4.2 Domestic Research Status32-36
• 2.5 Evaluation on the Existing Research and the Differences from the Paper36-38
• 2.5.1 Evaluation on the Existing Research36-37
• 2.5.2 Differences from the Paper37-38
• Chapter3 Case Description38-42
• 3.1 J Company Overview38-39
• 3.2 J Company’s Financial Budget Management Model39-40
• 3.3 J Company’s Budget Management Organization40-41
• 3.3.1 J Company’s Budget Approval Decision Making Organization40
• 3.3.2 J Company’s Budget Execution Organization40
• 3.3.3 J Company’s Budget Management Responsibility Department40-41
• 3.4 Necessity of Optimizing J Company’s Budget Management41-42
• Chapter4 Case Analysis42-55
• 4.1 Analysis on J Company’s Financial Budget Management Implementation Statusin 2013-201442-46
• 4.1.1 Analys is on the Budget Completion of Sales Revenue43-45
• 4.1.2 Analys is on the Cost Budget45-46
• 4.2 Analysis on the Problems of J Company’s Financial Budget Management Organization46
• 4.3 Analysis on the Problems of J Company’s Financial Budget Preparation46-50
• 4.3.1 Incomplete Budget Preparation Procedure46-47
• 4.3.2 Single Budget Preparation Method47
• 4.3.3 Unreasonable Budget Objective47
• 4.3.4 Unclear Budget Preparation Content47-50
• 4.4 Analysis on the Problems of J Company’s Financial Budget Implementation50-51
• 4.4.1 Deviation in Budget Price and Sales Volume Setting50
• 4.4.2 Unspecific Budget Implementation Procedure50-51
• 4.4.3 Low recognition of Budget Management of J Company’s Employees51
• 4.5 Analysis on the Problems of J Company’s Financia l Budget Assessment51-55
• 4.5.1 Over-Focus Financial Indicators Assessment51-52
• 4.5.2 Unscientific Non-Financial Indicators Assessment52-53
• 4.5.3 Insufficient Budget Incentive Mechanism53-55
• Chapter5 Improvement Recommendations55-72
• 5.1 Establishment and Implementation of Budget with Introducing BalancedScore-Card55-58
• 5.1.1 Necessity Analys is of Introducing Balanced Score-Card into Budget55
• 5.1.2 Feasibility Analysis of Introducing Balanced Score-Card into Budget55-56
• 5.1.3 Meeting the Requirements of Segment Business Strategy56-58
• 5.2 Optimizing J Company’s Budget Management Organization Model58-60
• 5.2.1 Establishing Budget and Management Committee59
• 5.2.2 Establishing Price Management Committee59-60
• 5.2.3 Establishing Office of Management and Budget60
• 5.2.4 Establishing Budget Execution Organization60
• 5.3 Improving J Company’s Financial Budget Preparation60-64
• 5.3.1 Improving the Financial Budget Preparation Method60-61
• 5.3.2 Improving the Financial Budget Preparation Content61-64
• 5.4 Improving J Company’s Financial Budget Implementation64-69
• 5.4.1 Formulating the Reasonable Budget Objective64-66
• 5.4.2 Improving the Budget Implementation Procedures66-67
• 5.4.3 Improving the Financial Budget Feedback67-69
• 5.5 Improving J Company’s Financial Budget Assessment and Incentives69-72
• 5.5.1 Improving the Financial Budget Assessment Mechanism69-70
• 5.5.2 Improving the Financial Budget Incentive Mechanism70-72
• Chapter6 Conclusion72-74
• REFERENCE74-76

【相似文獻(xiàn)】

中國(guó)期刊全文數(shù)據(jù)庫(kù) 前4條

1 ;Eco-budget-A Model of Urban Environmental Management[J];Ecological Economy;2005年04期

2 ;A Study on Pressurized-Type Budget Adjustment in China[J];學(xué)術(shù)界;2010年05期

3 ;China Unveils RMB4 TRN Fiscal Stimulus Plan[J];China Chemical Reporter;2008年33期

4 ;[J];;年期

中國(guó)重要會(huì)議論文全文數(shù)據(jù)庫(kù) 前4條

1 XU WenYao;DU AiMin;;Energy budget of the magnetosphere-ionosphere system in solar Cycle 23[A];中國(guó)科學(xué)院地質(zhì)與地球物理研究所2012年度（第12屆）學(xué)術(shù)論文匯編——地磁與空間物理研究室[C];2013年

2 Xiao Yuchao;Yang Fang;Zhou Limeng;Zheng Weihong;Liu Jinsong;;Seasonal variation in body mass and energy budget in Chinese bulbuls Pycnonotus sinensis[A];浙江省動(dòng)物學(xué)會(huì)第十二屆會(huì)員代表大會(huì)暨學(xué)術(shù)討論會(huì)論文摘要集[C];2013年

3 ;Seasonal Variation in the Activity Budget of the Francois Langur(Trachypithecus francoisi):Effect of Food and Temperature[A];第二屆全國(guó)野生動(dòng)物生態(tài)與資源保護(hù)學(xué)術(shù)討論會(huì)論文摘要集[C];2005年

4 ;Toward a Clean Government in China:Does the Budget Reform Provide a Hope?[A];Proceedings of the International Symposium on Governance Reform In the Progressive Era of USA:Implications for China[C];2008年

中國(guó)碩士學(xué)位論文全文數(shù)據(jù)庫(kù) 前2條

1 劉穎聰;J公司財(cái)務(wù)預(yù)算管理體系的改進(jìn)策略研究[D];廣東外語(yǔ)外貿(mào)大學(xué);2016年

2 劉穎聰;J公司財(cái)務(wù)預(yù)算管理體系的改進(jìn)策略研究[D];廣東外語(yǔ)外貿(mào)大學(xué);2016年

，

本文編號(hào)：862577