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  本文選題：全面預算管理　切入點：跨國制造型企業(yè)　出處：《蘇州大學》2014年碩士論文

【摘要】：預算管理，其最初具有計劃、協調生產發(fā)展的功能，現在已經演變成了具控制、激勵、分析、評價等功能。全面預算管理作為企業(yè)管理的一個有效的措施，在企業(yè)戰(zhàn)略規(guī)劃的指導下，通過預算編制、執(zhí)行、控制、評價和激勵一系列的管理活動，可以全面提高企業(yè)的經營效率和管理水平。 緒論部分介紹了全面預算管理的背景，研究的目的和意義，有效實施全面預算管理可以提高企業(yè)的戰(zhàn)略管理能力，能有效地監(jiān)測和控制生產經營活動，提高對企業(yè)資源的利用效率，降低經營風險，同時增加收入和節(jié)省成本。第二章簡要闡述了全面預算管理概念和基礎理論，闡述了其基本功能，模式，方法，內容；分析了全面預算管理相關理論，包括激勵理論、控制理論、委托代理理論等；并對全面預算管理的概念進行了辨析，分析了其與公司戰(zhàn)略、公司治理以及財務管理等的關系。在第三章中，作者是以曾就職的艾迪爾公司為例，剖析了其預算管理的現狀、以及存在的問題，并提出了艾迪爾公司實施全面預算的必要性。本章首先對艾迪爾公司的基本情況進行了簡要介紹。在此基礎上重點闡述了艾迪爾公司預算管理的現狀，詳細分析了包括預算時間表，預算編制過程，預算目標，預算的基本內容和職責分工，預算執(zhí)行計劃和預算分析過程等。進而就艾迪爾公司預算管理存在的問題進行了剖析并對艾迪爾公司實施全面預算管理的必要性進行了探討。論文的第四章是艾迪爾公司全面預算管理體系的構建，包括完善全面預算的組織體系、規(guī)范全面預算的編制方法、加強全面預算的過程控制、制定全面預算的調整原則、實行全面預算的考核機制。論文的第五章分析了艾迪爾公司實施全面預算管理的保障措施，，包括加強全面預算管理與戰(zhàn)略規(guī)劃的銜接、加強預算信息化模塊建設、完善生產管理與質量管理制度、完善高管激勵機制、合理控制員工離職率。論文的最后是研究結論和研究的不足。 本文研究的創(chuàng)新在于，通過本人負責跨國公司財務管理多年，并具有多年企業(yè)實際預算管理經驗，理論聯系實際，通過對艾迪爾公司全面預算管理的研究,提出了建設性意見。希望能對同行企業(yè)的全面預算管理起到參考作用。
[Abstract]:Budget management, which originally had the function of planning and coordinating production development, has evolved into control, incentive, analysis, evaluation and so on.Comprehensive budget management as an effective measure of enterprise management, under the guidance of enterprise strategic planning, through budgeting, implementation, control, evaluation and encouragement of a series of management activities,The management efficiency and management level of enterprises can be improved in an all-round way.The introduction part introduces the background, the purpose and the significance of the comprehensive budget management. The effective implementation of the comprehensive budget management can improve the strategic management ability of the enterprise, and can effectively monitor and control the production and operation activities.Improve the utilization efficiency of enterprise resources, reduce the risk of operation, increase income and save cost at the same time.The second chapter briefly describes the concept and basic theory of comprehensive budget management, expounds its basic functions, models, methods and contents, analyzes the related theories of comprehensive budget management, including incentive theory, control theory, principal-agent theory, etc.The concept of total budget management is analyzed, and its relationship with corporate strategy, corporate governance and financial management is analyzed.In the third chapter, the author takes Adil Company as an example, analyzes the present situation and existing problems of its budget management, and puts forward the necessity of implementing the overall budget of Adil Company.This chapter first gives a brief introduction to the basic situation of Adil Company.On this basis, the present situation of Adil's budget management is expounded in detail, including budget schedule, budget preparation process, budget objective, budget basic content and responsibility division, budget execution plan and budget analysis process, etc.Then the paper analyzes the problems existing in the budget management of Adil Company and discusses the necessity of implementing the comprehensive budget management in Adil Company.The fourth chapter of the thesis is the construction of the comprehensive budget management system of Adil Company, including perfecting the overall budget organization system, standardizing the compilation method of the comprehensive budget, strengthening the process control of the comprehensive budget, and formulating the adjustment principle of the comprehensive budget.Implementation of a comprehensive budget assessment mechanism.The fifth chapter analyzes the guarantee measures of Adil Company to implement the overall budget management, including strengthening the link between the overall budget management and the strategic planning, strengthening the construction of the budget information module, and perfecting the production management and quality management system.Improve the executive incentive mechanism, reasonable control of staff turnover rate.The last part of the thesis is the conclusion of the research and the deficiency of the research.The innovation of this paper lies in the fact that the author is responsible for the financial management of multinational corporations for many years and has many years of experience in the actual budget management of enterprises. Through the research on the comprehensive budget management of Adil Company, the author puts forward some constructive suggestions.Hope to be able to peer enterprises in the overall budget management to play a reference role.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F416.4

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本文編號：1703945