發(fā)布時(shí)間：2018-03-27 11:32

  本文選題：零售企業(yè)　切入點(diǎn)：全面預(yù)算　出處：《新疆大學(xué)》2015年碩士論文

【摘要】：零售百貨企業(yè)是市場(chǎng)經(jīng)濟(jì)的重要組成部分,零售企業(yè)的生存與發(fā)展直接關(guān)系到國(guó)民經(jīng)濟(jì)的增長(zhǎng)與繁榮。加強(qiáng)零售百貨企業(yè)內(nèi)部控制體系是其管理的基礎(chǔ)工作,是有效防范各類經(jīng)營(yíng)風(fēng)險(xiǎn)的關(guān)鍵因素,從而成為企業(yè)生存和發(fā)展的保證。本文以山百公司為例結(jié)合風(fēng)險(xiǎn)管理理論,對(duì)零售百貨企業(yè)內(nèi)部控制體系有效利用全面預(yù)算管理進(jìn)行深入探討。本文首先對(duì)內(nèi)部控制的歷史研究成果和本文的創(chuàng)新點(diǎn)進(jìn)行闡述,介紹了全面預(yù)算管理內(nèi)部控制的基礎(chǔ)理論,包括全面預(yù)算管理內(nèi)部控制涵義,全面預(yù)算與內(nèi)部控制體系的關(guān)系,同時(shí)借鑒國(guó)內(nèi)外同行業(yè)企業(yè)內(nèi)部控制成功的案例,確定內(nèi)部控制再設(shè)計(jì)的目的、原則、方法及利用全面預(yù)算管理構(gòu)建內(nèi)部控制體系的指導(dǎo)思想和預(yù)算考核指標(biāo)保障新的內(nèi)控體系運(yùn)行。在此基礎(chǔ)上,對(duì)山百公司內(nèi)部控制現(xiàn)狀進(jìn)行剖析,指出其存在的不足之處。在明確山百公司內(nèi)部控制設(shè)計(jì)思路的基礎(chǔ)上,對(duì)其整體層面和具體業(yè)務(wù)層面建立內(nèi)部控制模型。針對(duì)整體層面執(zhí)行預(yù)算管理實(shí)際需要更新公司的組織架構(gòu);針對(duì)業(yè)務(wù)層面,對(duì)于資產(chǎn)管理主要設(shè)計(jì)了新的管理制度,對(duì)存貨、固定資產(chǎn)的管理流程進(jìn)行重新梳理,執(zhí)行職責(zé)分離制度和授權(quán)審批制度;資金管理根據(jù)全面預(yù)算管理需要,重新設(shè)計(jì)了財(cái)務(wù)人員崗位設(shè)置、營(yíng)運(yùn)資金、銀行賬戶、現(xiàn)金管理授權(quán)審批及流程;對(duì)采購(gòu)管理內(nèi)部控制設(shè)計(jì)了預(yù)、支付款審批、購(gòu)貨價(jià)格折讓、供應(yīng)商管理、往來(lái)賬核對(duì)的業(yè)務(wù)管控流程和預(yù)算考核控制;對(duì)銷售業(yè)務(wù)內(nèi)部控制,針對(duì)銷售折讓、定價(jià)、信用、收入等重要環(huán)節(jié)設(shè)計(jì)了崗位職責(zé)分離,預(yù)算考核措施等管控流程。本文指出新的內(nèi)控體系實(shí)施的難點(diǎn)及對(duì)策,比如山百公司控制環(huán)境有待改善、用人制度還需改革等問題,針對(duì)這些問題解決方案且具有可行性。為零售百貨企業(yè)內(nèi)部控制設(shè)計(jì)與實(shí)施提供案例研究和實(shí)務(wù)指導(dǎo)的素材,希望本文的研究能為零售百貨企業(yè)的發(fā)展提供啟示。
[Abstract]:Retail department store enterprise is an important part of market economy. The survival and development of retail enterprise is directly related to the growth and prosperity of national economy. Strengthening the internal control system of retail department store enterprise is the basic work of its management. It is the key factor to effectively prevent all kinds of business risks, thus becoming the guarantee of the survival and development of enterprises. This paper takes Shanbai Company as an example and combines the theory of risk management, This paper probes into the effective use of comprehensive budget management in the internal control system of retail department stores. Firstly, this paper expounds the historical research results of internal control and the innovation of this paper, and introduces the basic theory of internal control of overall budget management. Including the meaning of internal control of comprehensive budget management, the relationship between overall budget and internal control system, and at the same time drawing lessons from the successful cases of internal control of domestic and foreign enterprises in the same industry, to determine the purpose and principle of internal control redesign. Methods the guiding ideology of constructing internal control system by comprehensive budget management and budget assessment index are used to ensure the operation of new internal control system. On the basis of this, the present situation of internal control in Shanbai Company is analyzed. Pointing out its shortcomings. On the basis of clarifying the design idea of internal control of Shanbai Company, The internal control model is established for the whole level and the specific business level. It is necessary to update the organizational structure of the company for the implementation of budget management at the overall level; for the business level, a new management system is designed for asset management, and a new management system is designed for inventory. The management process of fixed assets has been rearranged, the system of separation of duties and duties and the system of authorization and approval have been implemented. According to the needs of comprehensive budget management, fund management has redesigned the post setting of financial personnel, working capital, bank accounts, Authorized approval and flow of cash management; design of business control flow and budget assessment control for internal control of purchasing management, including pre-payment approval, purchase price discount, supplier management, reconciliation of current account, internal control of sales business, Aiming at the important links of sales discount, pricing, credit, income and other important links, the paper designs the control flow such as job responsibility separation, budget assessment measures, etc. This paper points out the difficulties and countermeasures for the implementation of the new internal control system, such as the need to improve the control environment of Shanbai Company. The employment system still needs to be reformed, and it is feasible to solve these problems. It provides case study and practical guidance for the design and implementation of internal control in retail department stores. I hope this study can provide inspiration for the development of retail department stores.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F721;F715.5

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本文編號(hào)：1671334