随着电视网络行业的高速发展需要及行业和管理政策的变化对企业
预算管理有了更高的要求,大多数集团化公司对于全面预算管理也越来越
重视,而在企业中的实践效果并不理想。选用GH有线公司为案例,以建立
该公司的全面预算管理体系,深入对全面预算管理的研宄。通过对GH有线
公司全面预算管理体现的构建,提高企业的竞争力,助管理者趋近企业制
定的战略目标。首先,分析了 GH有线公司预算管理环境,涵盖行业特征、
机构设置、财务现状以及组织架构等;其次,简述了开展预算管理存在的
困难;以理论文献相结合企业的实际情况,针对性提出了可行的方案,以
实现GH有线公司全面预算管理效益的提高
关键词:预算管理,体系构建,有线电视行业
I
ABSTRACT
THE CONSTRUCTION OF COMPREHENSIVE
BUDGET MANAGEMENT SYSTEM OF
GH TV CABLE COMPANY
ABSTRACT
With the development trend of TV network industry economy, GH cable
company is the main unit of economic development of TV network industry,
TV network industry in the rapid expansion of enterprise scale, the structure of
the hierarchical management, product change from single to multiple areas,
Comprehensive budget management is helpful to the development trend of TV
network industry. In this context, How to configure the internal resources of
GH cable company with comprehensive budget management the enterprise
how to reasonable allocation of internal resources, GH cable company to
achieve the greatest value in the industry, is the enterprise management is a
management problem important. The role of comprehensive budget
management in the development of TV network enterprises, the formation of
management means and scientific management methods, has important
significance of research on comprehensive budget management.
In recent years, along with the policy of enterprise budget management,
i
北京化工大学硕士学位论文
The rapid development of TV network industry, Many domestic television
network group enterprises have begun to implement comprehensive budget
management, But in the implementation process, the management effect is not
satisfactory. This paper adopts the case study method of entity enterprise,
select the GH cable company as a case, the establishment of a comprehensive
budget management system. The construction of the comprehensive budget
management system, An analysis of how to improve the competitiveness of
TV companies. Firstly, the budget management environment of GH cable
company, Including the GH cable television network company&39;s financial
condition, the television profession characteristic and so on, organization
structure and organization; secondly, the existing budget management
predicament; Combined with the theory and practice of the comprehensive
budget management, this paper puts forward a feasible plan for the budget
management of the TV network industry, and improves the overall efficiency
of the budget management of GH cable company.
KEYWORDS: Comprehensive budget management, budget management
system, cable TV industry
n ^
目录
第1章绪论 1
1.1研究背景及意义 1
1.1.1 研究背景 1
1.1.2研究意义 1
1.2相关文献综述 2
1.2.1国外文献综述 2
1.2.2国内文献综述 4
1.2. 3 文献评述 6
1.3研究方法和内容 6
1.3.1 研究方法 6
1.3.2研究内容 7
第2章全面预算管理的理论2.1全面预算管理的涵义2.2全面预算管理理论2.2. 1 控制理论 10
2.2.2激励理论 11
2. 2.3战略管理理论第3章GH有线公司全面预算管理案例3.1 GH有线公司概况3. 1.1 GH有线公司背景3. 1.2 GH有线公司经营管理现状3. 2 GH有线公司经营环境3.2. 1 GH有线公司外部环境3.2.2 GH有线公司内部环境3.3 GH有线公司经营管理中的困惑3. 3. 1全面预算管理是实现战略目标的途径3.3.2全面预算管理帮助提升企业的竞争力in
北京化工大学硕士学位论文
3.3.3 GH有线公司预算管理中存在的困惑第4章构建GH有线公司全面预算管理体系
23
4. 1 GH有线公司全面预算管理目标体系
25
4. 1.1预算目标确定的原则和依据
25
4. 1.2预算目标的分解与下达
26
4. 2 GH有线公司全面预算管理的组织体系
27
4.2.1全面预算管理组织体系的责任单位
27
4. 2. 2预算组织体系责任单位的职责
2
84. 3 GH有线公司全面预算管理编制
29
4. 4 GH有线公司全面预算管理控制体系
31
4. 5 GH有线公司预算管理信息的反馈体系
32
4. 6 GH有线公司预算管理信息的调整体系
33
4. 7 GH有线公司完善的预算管理考评体系
34
4.7.1预算考核制度的原则
34
4. 7. 2预算考核制度的指标
35
第5章GH有线公司全面预算管理实施的保障措施
37
5.1完善全面预算管理体质
37
5. 2开发便捷的数据管理系统
37
5_ 3加强预算管理的培训
3
8第6章结论 41
参考文献 43
m 45
作者和导师简介
47
IV
CONTENTS
Chapter 1 Introducti1.1 Research background and significance1.1.1 Research background1.1.2 Research significance1.2 literature review1.2.1 Foreign literature review1.2.2 Domestic literature review1.2. 3 Discussion 6
1.3 Research methods and structure1.3.1 Research methods1.3.2 Research structureChapter 2 Theory of budget management2.1 Concepts of the Comprehensive Budget Management2. 2 Theorical Basis of the Comprehensive Budget Management2.2.1 The Control Theory2.2.2 The Incentive Theory2.2.3 The Strategic Management Theory第 3 章GH cable company comprehensive budget management case 15
3. 1 GH cable company profile3.1.1 GH cable company background3.1.2 GH cable company management status3.2 GH cable company operating environment3.2.1 External environment of GH cable company3.2.2 GH cable company internal operating environment3. 3 The confusion in the management of GH cable company3.3.1 Budget management is a means to achieve strategic objectivesv
北京化工大学硕士学位论文
3.3.2 Budget management to enhance the competitiveness of GH company3.3.3 The perplexity of GH company in budget management第 4 章 GH company EstabIishment of budget management system 23
4.1 GH cable company budget management target system
25
4.1.1 Principle and basis of target determination
25
4. 1. 2 Decomposition and communication of budget objectives
26
4 2 The organization system of budget management in GH cable company
27
4. 2. 1 Responsibility of budget management organization system
27
4 2.2 The task of budget management organization system
2
84.3 GH cable company budget management process
29
4.4 GH cable company budget management execution control system
31
4.5 GH cable company Feedback system of budget management information
32
4.6 GH cable company Adjustment system of budget management information
33
4 7 GH cable company comprehensive budget management evaluation system
34
4. 7. 1 Budget examination principle
34
4.7.2 Budget evaluation index
35
第 5 章 GH cab Ie company budget i
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