本文選題：全面預算管理 + 價值鏈�。� 參考：《湘潭大學》2017年碩士論文

【摘要】：在當今世界經(jīng)濟全球化的格局下,中國企業(yè)面對著日益激烈的國內(nèi)外市場。全面預算管理作為管理會計系統(tǒng)的一個重要部分能夠使企業(yè)實現(xiàn)規(guī)模、成本、價格、質(zhì)量的市場競爭優(yōu)勢和綜合經(jīng)濟效益,創(chuàng)造企業(yè)價值并且提升企業(yè)的核心競爭力,它整合了企業(yè)的物流和信息流,對企業(yè)戰(zhàn)略目標的規(guī)劃、日�；顒拥目刂�、經(jīng)營風險分散以及優(yōu)化資源配置有著重大意義。隨著預算管理不斷的發(fā)展,傳統(tǒng)的預算管理的弊端逐漸出現(xiàn),因此學術界將傳統(tǒng)預算管理理論向外拓展,與價值鏈理論和作業(yè)管理理論交叉融合用來解決傳統(tǒng)預算管理的弊端�；趦r值鏈的全面預算管理體系是以企業(yè)的流程和作業(yè)為核心,通過分析企業(yè)的整體價值鏈來全面衡量企業(yè)內(nèi)部流程、供應鏈和客戶關系,再通過消除非增值作業(yè)來優(yōu)化企業(yè)的作業(yè)流程,從而更好的適應企業(yè)價值最大化目標。本文以Y制造企業(yè)為研究對象,采用文獻研究、問卷調(diào)查和案例分析等方法發(fā)現(xiàn)Y制造企業(yè)現(xiàn)行的預算管理存在一系列的問題,導致預算管理無法發(fā)揮出積極作用,由此通過結合企業(yè)實際構建基于價值鏈的全面預算管理體系來解決并完善Y制造企業(yè)的預算管理。本文首先闡述了基于價值鏈的全面預算管理體系的相關理論,重點說明了價值鏈與全面預算相融合的效果和意義。然后通過從預算管理組織機構的設立、編制內(nèi)容、編制流程以及對預算的控制、調(diào)整、考評這些方面對Y企業(yè)現(xiàn)行預算管理體系進行分析,通過問卷調(diào)查這種形式和相關的財務數(shù)據(jù)研究,深入挖掘出Y企業(yè)現(xiàn)行預算管理存在的問題以及主要原因。再對改進Y企業(yè)現(xiàn)有的預算管理提出了基于價值鏈的全面預算管理體系的改進思路,具體的對Y企業(yè)外部價值鏈和內(nèi)部價值鏈進行分析并且優(yōu)化,并以此構建基于價值鏈的全面預算管理體系,從預算的基于戰(zhàn)略導向的目標確定、預算的編制、預算執(zhí)行與控制和預算考評等方面進行具體的闡述;最后,提出對于Y企業(yè)適用的基于價值鏈的全面預算體系的預期效果、預期不足和相應的解決措施。本文希望能夠對價值鏈和全面預算管理體系進行深入研究,做出一個較為系統(tǒng)的探討,分析建立一個基于價值鏈的全面預算管理體系,解決Y企業(yè)在預算管理進程中所遇到的實際問題,并對企業(yè)的全面預算管理體系發(fā)展有所促進與啟發(fā)。
[Abstract]:With the globalization of the world economy, Chinese enterprises are facing increasingly fierce domestic and foreign markets.As an important part of the management accounting system, comprehensive budget management can enable enterprises to realize the market competitive advantage of scale, cost, price, quality and comprehensive economic benefits, create enterprise value and enhance the core competitiveness of enterprises.It integrates the logistics and information flow of the enterprise, and has great significance for the planning of the enterprise's strategic goal, the control of daily activities, the dispersion of business risks and the optimization of resource allocation.With the continuous development of budget management, the disadvantages of traditional budget management appear gradually. Therefore, the traditional budget management theory is expanded outwards in academic circles, and intersected with value chain theory and activity management theory to solve the disadvantages of traditional budget management.The overall budget management system based on the value chain is based on the process and operation of the enterprise, through the analysis of the overall value chain of the enterprise to comprehensively measure the internal process, supply chain and customer relationship.By eliminating non-value-added activities to optimize the business process, so as to better adapt to the goal of maximizing enterprise value.This paper takes Y manufacturing enterprise as the research object, using the methods of literature research, questionnaire investigation and case analysis, finds that there are a series of problems in the current budget management of Y manufacturing enterprise, which lead to the budget management can not play a positive role.Therefore, the comprehensive budget management system based on the value chain is constructed to solve and perfect the budget management of Y manufacturing enterprise.This paper first expounds the related theories of the comprehensive budget management system based on the value chain, focusing on the effect and significance of the integration of the value chain and the comprehensive budget.Then through the establishment of the budget management organization, the content, the process, the control, adjustment and evaluation of the budget management system, the current budget management system of Y enterprise is analyzed.By means of questionnaire survey and related financial data research, the problems and main reasons of current budget management in Y enterprise are excavated deeply.Then to improve the existing budget management of Y enterprise put forward a comprehensive budget management system based on the value chain to improve the train of thought, specific analysis and optimization of the external value chain and internal value chain of Y enterprise.And build a comprehensive budget management system based on the value chain, from the budget based on the strategic direction of the goal determination, budget preparation, budget implementation and control and budget evaluation and other aspects of the specific elaboration;This paper puts forward the expected effect of the value chain based comprehensive budget system for Y enterprise, the expected deficiency and the corresponding solutions.This paper hopes to make a deep study on the value chain and the overall budget management system, to make a more systematic discussion, and to analyze and establish a comprehensive budget management system based on the value chain.To solve the practical problems encountered in the budget management process of Y enterprise, and to promote and enlighten the development of the overall budget management system.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4;F406.7

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