本文關(guān)鍵詞：YT集團(tuán)全面預(yù)算管理優(yōu)化研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：經(jīng)濟(jì)全球化不僅為眾多企業(yè)帶來更多發(fā)展機(jī)會,還使其在市場經(jīng)濟(jì)環(huán)境下面臨更多的挑戰(zhàn)。在這種大背景下,企業(yè)要想長遠(yuǎn)發(fā)展,就必須加強(qiáng)內(nèi)部管理水平。全面預(yù)算管理作為可提升企業(yè)內(nèi)部管理水平的有效手段,被越來越多的公司采納。全面預(yù)算管理能夠幫助企業(yè)管理者有效地把握市場動態(tài),并對企業(yè)的經(jīng)營管理活動做出正確的計劃、協(xié)調(diào)、控制和業(yè)績評價。隨著企業(yè)管理理論的發(fā)展及實(shí)踐,全面預(yù)算管理逐漸成為西方發(fā)達(dá)國家企業(yè)管控的重要工具之一,并且為一定時期內(nèi)的績效評價提供有利支撐。而對于我國來說,由于計劃經(jīng)濟(jì)體制與市場經(jīng)濟(jì)體制之間的差別,預(yù)算在發(fā)展之初設(shè)計較為簡單,引入全面預(yù)算管理的時間較晚,所以很容易對全面預(yù)算管理產(chǎn)生各種誤區(qū)。本文的分析對象YT集團(tuán)是一家民營企業(yè),2013年開始由傳統(tǒng)預(yù)算向全面預(yù)算管理轉(zhuǎn)型。在近幾年全面預(yù)算管理的實(shí)施過程中,雖然企業(yè)自身在不斷改善全面預(yù)算管理以適應(yīng)企業(yè)自身特點(diǎn),但仍有不足之處可供改進(jìn)。之所以選擇YT集團(tuán)是基于以下兩個原因:一方面YT集團(tuán)是一家以煤炭產(chǎn)、運(yùn)、銷為主業(yè)的多元化經(jīng)營集團(tuán),由于煤炭行業(yè)近幾年的去產(chǎn)能政策,YT集團(tuán)在減產(chǎn)限產(chǎn)的條件下,如何通過調(diào)整內(nèi)部管理方式保障企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn),并進(jìn)一步推動經(jīng)濟(jì)增長成為主要問題;另一方面,YT集團(tuán)是一家民營企業(yè),相對于其集團(tuán)規(guī)模,其全面預(yù)算管理實(shí)施的較晚,并且民營企業(yè)的治理方法具有家族式特點(diǎn),董事長決策的獨(dú)斷性與全面預(yù)算管理的制定和實(shí)施之間存在著一定的沖突。論文力圖解決這些問題,使全面預(yù)算管理更好的為企業(yè)管理和發(fā)展服務(wù),而不僅僅是"走流程"。論文采用理論分析和案例分析相結(jié)合的方法,首先闡述了全面預(yù)算管理目標(biāo)的研究、編制的研究及應(yīng)用的研究三方面的國內(nèi)外研究現(xiàn)狀,介紹了論文所參考的全面預(yù)算管理基礎(chǔ)理論和理論基礎(chǔ);其次從預(yù)算機(jī)構(gòu)的設(shè)置、預(yù)算編制的流程和內(nèi)容、預(yù)算分析與調(diào)整及預(yù)算考核與獎懲幾個方面對YT集團(tuán)全面預(yù)算管理進(jìn)行分析,找出YT集團(tuán)在全面預(yù)算管理應(yīng)用過程中存在的問題及成因;最后,通過以上分析,優(yōu)化YT集團(tuán)的全面預(yù)算管理,使其更具有實(shí)用性和適應(yīng)性。并希望可為其他煤炭集團(tuán)企業(yè)推行全面預(yù)算管理提供理論和實(shí)踐方面的參考和建議。
[Abstract]:Economic globalization not only brings more opportunities for the development of many enterprises, but also makes it face more challenges in the environment of market economy. In this context, companies want long-term development, we must strengthen the internal management level. The comprehensive budget management is an effective means to enhance the internal management level, adopted by more and more companies. Comprehensive budget management can help enterprise managers to effectively grasp the market dynamics, and the activities of the enterprise management to make the correct plan, coordinate, control and performance evaluation. With the development and practice of the theory of enterprise management, comprehensive budget management has gradually become one of the most important tools in western developed countries, enterprise management and control, and provide support for the performance evaluation a certain period of time. In our country, because between planned economy and market economy difference, the budget in the early stage of development. Care about the simple introduction of a comprehensive budget management of late, so it is easy to produce all kinds of errors on the comprehensive budget management. The analysis object of YT group is a private enterprise, in 2013 began the transition from the traditional budget to the comprehensive budget management in recent years. In the process of implementing the comprehensive budget management in the enterprise itself, although in the continuous improvement comprehensive budget management to adapt to their own characteristics, but there are still shortcomings can be improved. The YT group is chosen based on the following two reasons: on the one hand, YT group is a coal production, transportation, sales for the main business of the diversified business group, due to the coal industry in recent years to the production policy, YT in Group Limited production cut conditions, how to achieve the strategic goal of adjusting the internal management guarantee of enterprises, and to further promote economic growth has become a major problem; on the other hand, YT group is a private Enterprise group, relative to its size, the comprehensive budget management implementation and management method of late, private enterprises with the family characteristics, there are some conflicts between the formulation and implementation of arbitrary chairman decision-making and comprehensive budget management. This thesis tries to solve these problems, make the comprehensive budget management better for enterprise management and development services and not just walking process. This thesis combines the method of theoretical analysis and case analysis, first elaborated the comprehensive budget management research target, the three domestic research status of research and application of system, introduces the reference of the comprehensive budget management theory and theoretical foundation; secondly from the set the budget mechanism, budgeting process and content, analysis and budget adjustment and budget assessment and incentive aspects of the YT's comprehensive budget management analysis, To find out the problems and causes in the application of comprehensive budget management in YT group; finally, through the above analysis, the optimization of the overall budget management of YT group, to make it more practical and adaptable. And hope to provide theoretical and practical reference and suggestions for the implementation of a comprehensive budget management of other coal enterprise group.

【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.21;F406.7

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