本文選題：預算管理　切入點：成本預算　出處：《東北師范大學》2013年碩士論文　論文類型：學位論文

【摘要】：成本預算管理是企業(yè)按照生產(chǎn)經(jīng)營活動的要求對未來經(jīng)營期間有關(guān)成本預算編制、成本預算執(zhí)行流程、成本預算的監(jiān)督考核等方面的管理活動，是關(guān)于成本預算的一整套管理體系，在企業(yè)的財務(wù)管理中具有重要的地位。在市場經(jīng)濟環(huán)境下企業(yè)面臨激烈的競爭形勢，企業(yè)對成本的管理和控制是應(yīng)對競爭的關(guān)鍵因素，而成本預算管理是管理和控制成本最有效的方法，因此，成本預算管理越來越受到企業(yè)的重視。成本預算管理不僅能夠提高企業(yè)的財務(wù)管理水平，而且能夠降低企業(yè)的生產(chǎn)成本，從而擴大企業(yè)的利潤空間。目前，我國許多企業(yè)都在執(zhí)行成本預算管理，成本預算管理雖然給企業(yè)帶來了一定的效益，但是受到預算組織機構(gòu)不健全、預算方法選擇不正確、預算執(zhí)行程序不合理、預算調(diào)整混亂、預算監(jiān)督考核不到位等因素的影響，成本預算管理給企業(yè)帶來的效果還不理想，提高成本預算管理水平，就需要從影響成本預算管理效果的這些方面對成本預算管理進行完善。 本文以G企業(yè)成本預算管理為研究對象，首先，通過采取收集成本預算的財務(wù)數(shù)據(jù)和向成本預算執(zhí)行人員咨詢的方法，找出目前G企業(yè)成本預算管理存在的問題并分析其原因；然后，，結(jié)合企業(yè)施工特點提出完善G企業(yè)成本預算管理的對策。本文提出的對策涉及從成本預算編制到監(jiān)督考核等成本預算的整個程序，可以解決G企業(yè)成本預算管理問題，也能夠為其他路橋企業(yè)的成本預算管理制度的完善提供參考和借鑒。
[Abstract]:Cost budget management is the management activity of the enterprise in the future operating period related to cost budget preparation, cost budget execution process, supervision and assessment of cost budget, etc., according to the requirements of production and operation activities. It is a whole set of management system about cost budget, which plays an important role in the financial management of enterprises. In the market economy environment, enterprises are faced with fierce competition situation, and the management and control of cost is the key factor to deal with the competition. The cost budget management is the most effective method to manage and control the cost. Therefore, the cost budget management is paid more and more attention by the enterprise. The cost budget management can not only improve the financial management level of the enterprise. At present, many enterprises in our country are carrying out cost budget management, although cost budget management has brought certain benefits to enterprises. However, affected by the imperfect budget organization, incorrect selection of budget methods, unreasonable budget execution procedures, confusion in budget adjustment, and inadequate budget supervision and assessment, the effect of cost budget management on enterprises is not ideal. To improve the level of cost budget management, it is necessary to perfect the cost budget management from these aspects which affect the effect of cost budget management. This paper takes the cost budget management of G enterprise as the research object. Firstly, it adopts the method of collecting the financial data of cost budget and consulting the cost budget executor. Find out the problems existing in the cost budget management of G enterprise and analyze the reasons; then, According to the characteristics of enterprise construction, the paper puts forward the countermeasures to perfect the cost budget management of G enterprise. The countermeasures proposed in this paper involve the whole process of cost budget from cost budget making to supervision and examination, which can solve the problem of cost budget management in G enterprise. It can also provide reference and reference for the cost budget management system of other road and bridge enterprises.
【學位授予單位】：東北師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275

【參考文獻】

相關(guān)期刊論文 前1條

1 徐迎春;;路橋施工企業(yè)實施全面預算管理的重點與難點分析[J];財經(jīng)界(學術(shù)版);2010年09期

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