TT公司全面預算管理體系設計與實施
發(fā)布時間：2018-08-08 15:47
【摘要】：預算管理作為管理會計中的一種方法，其功能從最初的計劃、協(xié)調(diào)生產(chǎn)發(fā)展到現(xiàn)在的兼具控制、激勵、評價等功能的一種綜合貫徹企業(yè)戰(zhàn)略方針的經(jīng)營機制，從而處于企業(yè)管理控制系統(tǒng)的核心位置。金融危機爆發(fā)以來，鋼鐵企業(yè)面臨著高成本、低價格的艱難時期，尤其金融危機遲遲不肯消散的背景下，全面預算管理是鋼鐵企業(yè)實現(xiàn)降本增效，加強內(nèi)部管控，幫助企業(yè)度過難關的重要方法。 論文在參閱國內(nèi)外研究文獻的基礎上，對全面預算管理的發(fā)展歷程、理論基礎、研究前沿有一個全面的認識。采用問卷調(diào)查的方式，深入了解TT公司的整體情況，找出TT公司推行全面預算管理的薄弱環(huán)節(jié)，結(jié)合相關理論與企業(yè)實際，提出改善對策。收集TT公司近年來的經(jīng)營數(shù)據(jù)，為分析確定企業(yè)整體戰(zhàn)略、年度經(jīng)營計劃、編制2012年度預算提供依據(jù)。 論文在結(jié)構(gòu)上分為五個章節(jié)，首先介紹了論文的選題背景及研究意義和論文的寫作結(jié)構(gòu)，，然后闡述了全面預算管理的涵義與職能、預算管理的內(nèi)容，組織體系，預算編制與模式、預算執(zhí)行與監(jiān)控和預算考評、激勵等基礎理論。通過武漢鋼鐵與山東鋼鐵近年來在實施全面預算管理信息化建設方面的探索，分析了我國鋼鐵企業(yè)實施全面預算管理的現(xiàn)狀。全面預算管理體系設計是全文的重點，針對TT公司預算管理的薄弱環(huán)節(jié)，提出改善其全面預算管理體系的構(gòu)想，如通過構(gòu)建全面預算管理組織體系，選擇合理的預算管理模式，采用上下結(jié)合的預算管理流程，運用科學的預算編制方法，推行責任預算，有效監(jiān)控預算執(zhí)行過程、完善預算監(jiān)控體系，強化預算考核評估機制。在此基礎上編制TT公司2012年度預算。論文最后提出全面預算管理信息化平臺是TT公司實施全面預算管理的保障。
[Abstract]:As a method of management accounting, the function of budget management has developed from the original plan and coordinated production to the present management mechanism with the functions of control, encouragement, evaluation, and so on, which comprehensively carry out the enterprise's strategic policy. Thus it is in the core position of the enterprise management and control system. Since the outbreak of the financial crisis, iron and steel enterprises have been faced with a difficult period of high costs and low prices, especially against the background of the financial crisis being delayed. Comprehensive budget management is to achieve cost reduction and increase efficiency and strengthen internal control in iron and steel enterprises. An important way to help an enterprise tide over a difficult time. On the basis of consulting domestic and foreign research literature, the thesis has a comprehensive understanding of the development course, theoretical basis and research frontier of total budget management. By means of questionnaire survey, this paper makes a thorough understanding of the overall situation of TT Company, finds out the weak links in the implementation of overall budget management in TT Company, and puts forward some countermeasures for improvement combined with the relevant theory and the practice of the enterprise. Collect the operating data of TT Company in recent years, and provide the basis for the analysis and determination of the overall strategy of the enterprise, the annual business plan and the preparation of the 2012 annual budget. The thesis is divided into five chapters in structure. Firstly, it introduces the background and significance of the thesis and the writing structure of the thesis, then expounds the meaning and function of the overall budget management, the content of the budget management, the organization system, and the following three parts: 1. Budget preparation and model, budget implementation and monitoring and budget evaluation, incentive and other basic theory. Through the exploration of Wuhan Iron and Steel and Shandong Iron and Steel in recent years in the implementation of comprehensive budget management information construction, this paper analyzes the present situation of the implementation of comprehensive budget management in Chinese iron and steel enterprises. The overall budget management system design is the focal point of this paper. Aiming at the weak link of TT company's budget management, this paper puts forward the idea of improving its overall budget management system, such as choosing a reasonable budget management mode by constructing the overall budget management organization system. By adopting the budget management process combined with the upper and lower levels, using the scientific budgeting method, implementing the responsible budget, effectively monitoring the budget execution process, perfecting the budget monitoring system, and strengthening the budget assessment and evaluation mechanism. On this basis, the preparation of TT 2012 annual budget. Finally, the paper puts forward that the information platform of comprehensive budget management is the guarantee for TT company to implement comprehensive budget management.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.31
本文編號：2172264
[Abstract]:As a method of management accounting, the function of budget management has developed from the original plan and coordinated production to the present management mechanism with the functions of control, encouragement, evaluation, and so on, which comprehensively carry out the enterprise's strategic policy. Thus it is in the core position of the enterprise management and control system. Since the outbreak of the financial crisis, iron and steel enterprises have been faced with a difficult period of high costs and low prices, especially against the background of the financial crisis being delayed. Comprehensive budget management is to achieve cost reduction and increase efficiency and strengthen internal control in iron and steel enterprises. An important way to help an enterprise tide over a difficult time. On the basis of consulting domestic and foreign research literature, the thesis has a comprehensive understanding of the development course, theoretical basis and research frontier of total budget management. By means of questionnaire survey, this paper makes a thorough understanding of the overall situation of TT Company, finds out the weak links in the implementation of overall budget management in TT Company, and puts forward some countermeasures for improvement combined with the relevant theory and the practice of the enterprise. Collect the operating data of TT Company in recent years, and provide the basis for the analysis and determination of the overall strategy of the enterprise, the annual business plan and the preparation of the 2012 annual budget. The thesis is divided into five chapters in structure. Firstly, it introduces the background and significance of the thesis and the writing structure of the thesis, then expounds the meaning and function of the overall budget management, the content of the budget management, the organization system, and the following three parts: 1. Budget preparation and model, budget implementation and monitoring and budget evaluation, incentive and other basic theory. Through the exploration of Wuhan Iron and Steel and Shandong Iron and Steel in recent years in the implementation of comprehensive budget management information construction, this paper analyzes the present situation of the implementation of comprehensive budget management in Chinese iron and steel enterprises. The overall budget management system design is the focal point of this paper. Aiming at the weak link of TT company's budget management, this paper puts forward the idea of improving its overall budget management system, such as choosing a reasonable budget management mode by constructing the overall budget management organization system. By adopting the budget management process combined with the upper and lower levels, using the scientific budgeting method, implementing the responsible budget, effectively monitoring the budget execution process, perfecting the budget monitoring system, and strengthening the budget assessment and evaluation mechanism. On this basis, the preparation of TT 2012 annual budget. Finally, the paper puts forward that the information platform of comprehensive budget management is the guarantee for TT company to implement comprehensive budget management.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.31
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