發(fā)布時(shí)間：2018-05-13 04:12

  本文選題：全面預(yù)算管理 + 定額標(biāo)準(zhǔn)��； 參考：《河南大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)煤炭產(chǎn)業(yè)的大力發(fā)展，煤炭企業(yè)面臨著愈演愈烈的挑戰(zhàn)和競(jìng)爭(zhēng)，要適應(yīng)市場(chǎng)環(huán)境的轉(zhuǎn)變，提高集團(tuán)企業(yè)的管理水平是必要的。由于煤炭行業(yè)的特殊性和獨(dú)立性，以及集團(tuán)管理控制的不集中性，煤炭集團(tuán)的管理還存在著諸多弊端，缺乏一套統(tǒng)一的管理體系。預(yù)算管理是一種具有對(duì)業(yè)務(wù)活動(dòng)協(xié)調(diào)、控制、激勵(lì)、評(píng)價(jià)功能的管理會(huì)計(jì)中的方法，是把企業(yè)發(fā)展戰(zhàn)略放在第一位的管理，是企業(yè)管理控制系統(tǒng)的核心。我國(guó)現(xiàn)代企業(yè)制度還在不斷完善中，全面預(yù)算管理在企業(yè)里的應(yīng)用還處在摸索階段，在推進(jìn)過(guò)程中還存在一些認(rèn)識(shí)與實(shí)務(wù)上的盲區(qū)和誤區(qū)，其科學(xué)性和合理性有待提高，比如出現(xiàn)預(yù)算管理與企業(yè)戰(zhàn)略脫節(jié)、缺乏預(yù)算管理組織體系保障、不夠重視預(yù)算控制和考評(píng)等問(wèn)題，使得效果不理想。推出完善的全面預(yù)算管理體系，有助于提高煤炭集團(tuán)的成本管理能力，同時(shí)還有助于進(jìn)行產(chǎn)品和商戶的經(jīng)營(yíng)管理和決策管控。 本論文的研究目的主要是基于通過(guò)對(duì)M集團(tuán)全面預(yù)算管理問(wèn)題的分析，從而針對(duì)性地找出解決問(wèn)題的方案以及保障措施，用實(shí)際詮釋全面預(yù)算管理理論，，協(xié)助M集團(tuán)在市場(chǎng)中取得競(jìng)爭(zhēng)優(yōu)勢(shì)，實(shí)現(xiàn)資源優(yōu)化配置。本文的研究思路是由理論到理論在現(xiàn)實(shí)中的運(yùn)用，由宏觀到微觀的思路。將全面預(yù)算管理理論與M集團(tuán)的預(yù)算管理現(xiàn)狀相結(jié)合，分析不足并提出對(duì)策及改善M集團(tuán)預(yù)算管理的建議，探討和建立適合管理需要的預(yù)算管理體系和績(jī)效考核方法，并將其應(yīng)用到具體的實(shí)施環(huán)節(jié)中。 首先，本文對(duì)集團(tuán)現(xiàn)有的全面預(yù)算管理系統(tǒng)進(jìn)行考察，結(jié)合M集團(tuán)實(shí)際情況，在戰(zhàn)略導(dǎo)向的視角下，研究分析M集團(tuán)全面預(yù)算管理體系。其次，通過(guò)閱讀企業(yè)內(nèi)部資料、觀察流程，發(fā)現(xiàn)M集團(tuán)全面預(yù)算管理的優(yōu)勢(shì)是以作業(yè)為基礎(chǔ)編制預(yù)算、按定額標(biāo)準(zhǔn)化系統(tǒng)、采用多維度思路并實(shí)施過(guò)程監(jiān)控。緊接著結(jié)合2010至2012年的數(shù)據(jù)資料進(jìn)行研究，找出集團(tuán)存在的問(wèn)題：M集團(tuán)全面預(yù)算管理存在戰(zhàn)略性不足、定額標(biāo)準(zhǔn)過(guò)時(shí)、缺乏有效控制、考核體制方面的缺陷。最后，在分析的基礎(chǔ)上，從全面預(yù)算管理理論、作用功能、方法編制、績(jī)效考評(píng)、與公司戰(zhàn)略關(guān)系、組織體系等方面提出對(duì)策，幫助M集團(tuán)管理層站在戰(zhàn)略的高度做好全面預(yù)算管理、增強(qiáng)管理控制水平、優(yōu)化預(yù)算體制。
[Abstract]:With the development of China's coal industry, coal enterprises are facing more and more challenges and competition. It is necessary to improve the management level of group enterprises in order to adapt to the change of market environment. Because of the particularity and independence of coal industry and the uncentrality of group management, the management of coal group still has many disadvantages and lacks a set of unified management system. Budget management is a management accounting method with the functions of coordination, control, encouragement and evaluation of business activities. It is the management that puts the enterprise development strategy first and the core of the enterprise management control system. China's modern enterprise system is still improving, the application of comprehensive budget management in enterprises is still in the exploratory stage, there are still some blind areas and misunderstandings in the process of promotion, its scientific nature and rationality need to be improved. For example, the budget management is out of line with the enterprise strategy, lacks the budget management organization system guarantee, does not pay enough attention to the budget control and the appraisal and so on, causes the effect not to be ideal. The introduction of a comprehensive budget management system will help to improve the cost management capability of the coal group, as well as the management and decision-making of products and businesses. The purpose of this paper is mainly to find out the solutions and safeguard measures through the analysis of M Group's overall budget management, and to interpret the theory of comprehensive budget management with the actual situation. Assist M Group to gain competitive advantage in the market and achieve optimal allocation of resources. The research idea of this paper is from theory to theory in reality, from macro to micro. This paper combines the theory of total budget management with the present situation of budget management of M Group, analyzes the deficiency, puts forward some countermeasures and suggestions for improving the budget management of M Group, and probes into and establishes the budget management system and performance appraisal method suitable for the needs of management. And applies it to the concrete implementation link. First of all, this paper investigates the existing comprehensive budget management system of M Group, and analyzes the overall budget management system of M Group from the perspective of strategic orientation. Secondly, by reading the internal data and observing the process, we find that the advantage of M Group's total budget management is to draw up the budget based on activity, to standardize the system according to the quota, to adopt multi-dimensional thinking and to implement process monitoring. Then combining the data from 2010 to 2012 to find out the existing problems of the Group: M Group overall budget management there are strategic deficiencies quota standards out of date lack of effective control the shortcomings of the evaluation system. Finally, on the basis of the analysis, the author puts forward the countermeasures from the aspects of the theory of overall budget management, the function, the method, the performance evaluation, the relationship with the company strategy, the organization system, and so on. Help M Group management to do a good job of overall budget management, strengthen management control level and optimize budget system from a strategic point of view.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F406.7

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