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MBA硕士毕业论文_X公司全面预算管理研究PDF

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随着企业规模的日益扩大,集团公司成为重要的组织形式,母公司加强对子公司的 控制,促进母子公司协同发展,实现集团战略目标,预算管理作为一个有效地工具,被 越来越多的集团公司采用。对集团公司来说,单纯成本预算已经不能满足发展的需要, 他们开始逐步过渡到全面预算管理,对企业进行资本预算、财务预算、经营预算和筹资 预算等,但是在实施中,由于全面预算管理的固有缺陷和自身的经验不足,管理人员往 往对实施全面预算管理产生迷茫,会出现一系列的问题。特别是对于多元化业务发展的 集团下属公司而言,不同的主营业务性质要求其在集团预算管理大方向下实施自己预算 管理体系的愿望越来越强烈。 既然如此,集团下属企业如何才能做预算管理成为一个重要的研究课题。在围绕集 团公司的总体目标前提下根据本企业实际情况,实施全面预算管理能够加强企业的战略 目标管理、内部控制,实现企业资源的优化配置、创造更高经济效益、提升企业管理水 平。 本文选取X公司作为案例研究的对象。首先,对全面预算管理的内涵和相关理论进 行了梳理,对预算管理的文献进行综述。其次,在理论梳理和文献综述的基础上,本文 对案例研究对象X公司的母公司W集团的预算管理发展历程和全面预算管理现状进行 了详细分析。在对现状分析的基础上,根据X公司当前经营特点和预算管理现状指出W 集团全面预算不适合性,拟针对X公司当前预算管理的问题,建立和完善适应X公司业 务特点的全面预算管理体系。旨在通过全面预算管理的约束力,实现企业内部资源优化 配置,降低公司运营风险,提高公司运营管理水平。 关键词:全面预算管理预算管控预算考评项目预算管理 论文类型:应用研究 III Subject:ResearchonComprehensiveBudgetManagementOfXCompany Major:CommercialManagement Masterstudent:JingYuan(Signature) Tutor:XiaoOuWu(Signature) Abstract Withtheincreasingscaleofenterprises,grouphasbecomeanimportantformof organization.Theparentcompanystrengthensitscontroloversubsidiaries.Asaneffectivetool, budgetmanagementhasbeenadoptedbymoreandmoregroupcompaniestopromotethe coordinateddevelopmentofparentandsubsidiarycompaniesandachievethestrategic objectivesofthegroup.Forgroupcompanies,simplecostbudgetcannolongermeetthe needsofdevelopment.Theybegintograduallytransitiontocomprehensivebudget management.Theycarryoutcapitalbudget,financialbudget,operationalbudgetand fund-raisingbudgetforenterprises.However,intheprocessofimplementation,duetothe inherentdefectsofcomprehensivebudgetmanagementandtheirownlackofexperience, managersoftenimplementcomprehensivebudget.Managementisconfused,andtherewillbe aseriesofproblemsintheimplementationofcomprehensivebudgetmanagement.Especially forthegroupcompanieswithdiversifiedbusinessdevelopment,thedifferentnatureofmain businessrequiresthemtoimplementtheirownbudgetmanagementsysteminthedirectionof groupbudgetmanagementisbecomingstronger. Inthiscase,howtodothebudgetmanagementofthegroup'ssubordinateenterpriseshas becomeanimportantresearchtopic.Basedontheoverallobjectiveoftheenterprisegroupand accordingtotheactualsituationoftheenterprise,theimplementationofcomprehensive budgetmanagementcanstrengthenthestrategicobjectivemanagementandinternalcontrolof theenterprise,realizetheoptimalallocationofenterpriseresources,createhighereconomic benefitsandimprovethelevelofenterprisemanagement. Xcompanyisselectedastheobjectofcasestudy.Firstly,combstheconnotationandrelated theoriesofcomprehensivebudgetmanagement,andsummarizestheliteratureofbudget management.Secondly,onthebasisoftheoreticalcombingandliteraturereview,thispaper makesadetailedanalysisofthedevelopmentprocessofbudgetmanagementandthestatus quoofcomprehensivebudgetmanagementofWGroup,theparentcompanyofXCompany. Basedontheanalysisofthecurrentsituation,accordingtothecurrentoperatingcharacteristics andbudgetmanagementstatusofXcompany,theauthorpointsoutthattheoverallbudgetof Xcompanyisnotsuitable.InviewofthecurrentbudgetmanagementproblemsofcompanyX, itisproposedtoestablishandimproveacomprehensivebudgetmanagementsystemsuitable IV forthebusinesscharacteristicsofcompany.Thepurposeistooptimizetheallocationof internalresources,reducetheriskofcompanyoperationandimprovethelevelofcompany operationandmanagementthroughthebindingforceofcomprehensivebudgetmanagement. Keyword:OverallBudgetManagementBudgetaryControlBudgetAppraisal BudgetAssessmentProject Typeofpaper:applicationresearch V 目录 第一章绪论...............................................................................................................................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国内外研究现状.............................................................................................................2 1.2.1国外研究现状..........................................................................................................2 1.2.2国内研究现状..........................................................................................................3 1.3研究内容、方法与技术路线图......................................................................................5 1.3.1研究内容..................................................................................................................5 1.3.2研究方法..................................................................................................................6 1.3.3技术路线图..............................................................................................................7 1.4本文的创新点..................................................................................................................7 第二章全面预算管理基本理论...............................................................................................8 2.1全面预算管理含义..........................................................................................................8 2.2全面预算管理的功能......................................................................................................8 2.2.1企业的战略支撑......................................................................................................8 2.2.2企业资源的优化配置..............................................................................................8 2.2.3实现过程监控..........................................................................................................9 2.2.4组织沟通与协调的重要工具..................................................................................9 2.3全面预算管理的组织与流程..........................................................................................9 2.3.1建立健全全面预算组织体系..................................................................................9 2.3.2有序协调全面预算管理流程................................................................................11 2.4预算管理模式和方法....................................................................................................13 2.4.1预算管理模式........................................................................................................13 2.4.2预算编制的方法....................................................................................................15 第三章X公司预算管理现状及存在问题..............................................................................17 3.1X公司介绍及预算管理现状........................................................................................17 3.1.1X公司介绍............................................................................................................17 3.1.2X公司预算管理现状............................................................................................17 3.2X公司预算管理存在的问题........................................................................................21 3.2.1预算目标与X公司战略脱节................................................................................21 3.2.2与集团全面预算管理衔接困难............................................................................22 3.2.3编制方法单一且定额体系