【摘要】：全面預(yù)算管理是現(xiàn)代企業(yè)經(jīng)營(yíng)管理的重要內(nèi)容，它指企業(yè)對(duì)內(nèi)部各個(gè)部門經(jīng)營(yíng)、投資和財(cái)務(wù)等各種活動(dòng)做出的預(yù)算安排，其顯著特征是全方位管理，全員參與和全過(guò)程控制。全面預(yù)算管理系統(tǒng)使企業(yè)各部門協(xié)調(diào)作業(yè)，合理配置部門資源，全過(guò)程控制企業(yè)資金活動(dòng)，能夠?qū)⑵髽I(yè)各部門的關(guān)鍵問(wèn)題融入一個(gè)體系之中。因此，全面預(yù)算管理制度自從上個(gè)世紀(jì)20年代運(yùn)用于美國(guó)企業(yè)以來(lái)，在將近一個(gè)世紀(jì)的時(shí)間里，，已經(jīng)逐漸推廣到全球，我國(guó)的企業(yè)也在運(yùn)用全面預(yù)算管理中取得了顯著的效果，目前，全面預(yù)算管理對(duì)于我國(guó)企業(yè)的日常經(jīng)營(yíng)十分重要尤其是在企業(yè)的內(nèi)控管理和內(nèi)部考核等方面的作用。 HX機(jī)械制造公司是一家中小型制造企業(yè)，在企業(yè)規(guī)模不斷擴(kuò)大之后，原有預(yù)算管理體制不能夠滿足企業(yè)現(xiàn)有需求，因此，企業(yè)于2008年開始引進(jìn)全面預(yù)算管理，但是由于企業(yè)自身對(duì)于全面預(yù)算管理認(rèn)識(shí)的不足以及企業(yè)全面預(yù)算管理組織機(jī)構(gòu)和相關(guān)制度的不完善導(dǎo)致企業(yè)在預(yù)算的編制，預(yù)算的執(zhí)行等方面出現(xiàn)了一系列問(wèn)題。本文從HX機(jī)械制造公司的實(shí)際情況出發(fā)，運(yùn)用全面預(yù)算管理的相關(guān)理論依據(jù)，在對(duì)HX機(jī)械制造公司診斷分析，通過(guò)案例描述和案例分析反映出公司在預(yù)算管理方法和預(yù)算管理程序中的不足，并提出相應(yīng)的改進(jìn)措施。 全文寫作共分四個(gè)部分。 第一部分緒論。主要闡述了本文的選題背景和研究意義、文獻(xiàn)綜述、研究方法及主要內(nèi)容。 第二部分進(jìn)行案例描述，主要介紹了HX機(jī)械制造公司的基本情況，公司全面預(yù)算管理的現(xiàn)狀，并對(duì)公司全面預(yù)算管理中存在的具體問(wèn)題進(jìn)行了詳細(xì)的描述。 第三部分對(duì)案例進(jìn)行分析。首先對(duì)論文中運(yùn)用到的全面預(yù)算管理的理論進(jìn)行闡述，然后運(yùn)用相關(guān)理論分析了HX機(jī)械制造公司全面預(yù)算管理問(wèn)題的原因。 第四部分是建議和結(jié)論。根據(jù)HX機(jī)械制造公司全面預(yù)算管理中存在的問(wèn)題和原因，提出改善公司全面預(yù)算管理的具體措施和建議。并在此基礎(chǔ)上對(duì)全文進(jìn)行總結(jié)和概括。
[Abstract]:Comprehensive budget management is an important part of modern enterprise management. It refers to the budget arrangement made by the enterprise for various activities such as internal management, investment and finance. Its remarkable characteristics are omnidirectional management, full staff participation and whole process control. The overall budget management system enables all departments of the enterprise to coordinate their operations, reasonably allocate the resources of the departments, and control the activities of the enterprise funds in the whole process, which can integrate the key problems of the various departments of the enterprise into a system. Therefore, since the comprehensive budget management system was applied to American enterprises in the 1920s, in nearly a century, it has been gradually extended to the whole world, and the enterprises in our country have also achieved remarkable results in the use of comprehensive budget management. At present, comprehensive budget management is very important for the daily operation of Chinese enterprises, especially in the internal control management and internal examination of enterprises. HX Machinery Manufacturing Company is a small and medium-sized manufacturing enterprise. After the expansion of the enterprise scale, the original budget management system can not meet the existing needs of the enterprise. Therefore, the enterprise began to introduce comprehensive budget management in 2008. However, due to the lack of understanding of the overall budget management and the imperfections of the organization and related system of the overall budget management, there are a series of problems in the budget preparation and budget implementation. Based on the actual situation of HX Machinery Manufacturing Company and the relevant theoretical basis of total budget management, this paper analyzes the diagnosis and analysis of HX Machinery Manufacturing Company. Through case description and case analysis, the deficiencies of the company in the budget management method and budget management procedure are reflected, and the corresponding improvement measures are put forward. Full-text writing is divided into four parts. The first part is introduction. This paper mainly describes the background and significance of this topic, literature review, research methods and main content. The second part describes the case, mainly introduces the basic situation of HX machinery manufacturing company, the current situation of the company's overall budget management, and describes the specific problems in the overall budget management of the company in detail. The third part analyzes the case. Firstly, the theory of total budget management is expounded, and then the reasons of HX machinery manufacturing company's overall budget management are analyzed. The fourth part is the suggestion and the conclusion. According to the existing problems and reasons in HX Machinery Manufacturing Company's overall budget management, the concrete measures and suggestions to improve the overall budget management are put forward. On this basis, the full text is summarized and summarized.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.4

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本文編號(hào)：2152278