發(fā)布時間：2018-06-10 01:40

  本文選題：全面預(yù)算 + 礦區(qū)管理中心　； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：全面預(yù)算管理是一個重要的管理用具，它的價值已被大部分公司的管理經(jīng)歷所驗證，是公司平日運營的操作標(biāo)準(zhǔn)，是業(yè)績評測的規(guī)范、約束激勵的重心，已經(jīng)變?yōu)楣�司策略管理施行的保證了。 文章通過對全面預(yù)算管理理論的論述，針對礦區(qū)管理中心目前預(yù)算管理狀況，客觀研究了礦區(qū)中心預(yù)算管理實踐中存在的主要問題，并從公司預(yù)算管理中存在的問題入手，著重從預(yù)算的制定、執(zhí)行、調(diào)整和考察幾個方面，就如何實施構(gòu)建全面預(yù)算管理體系和需要注意的問題進(jìn)行了初步研究。首先介紹全面預(yù)算管理的基本概念，幫助企業(yè)對全面預(yù)算有個初步的認(rèn)識。并且闡述了全面預(yù)算在當(dāng)今公司的重要意義和必要性，通過對礦區(qū)管理中心之前預(yù)算管理中出現(xiàn)的問題進(jìn)行簡單剖析，提出應(yīng)該構(gòu)建一個全面預(yù)算管理體系，，在公司內(nèi)部施行，從而全面優(yōu)化企業(yè)管理能力。通過對全面預(yù)算的分析研究，礦區(qū)管理中心在預(yù)算管理現(xiàn)實運用中太重視形式和單獨部分的優(yōu)化，不能對整個公司的全面預(yù)算管理進(jìn)行優(yōu)化。通過構(gòu)建礦區(qū)管理中心全面預(yù)算管理體系，預(yù)算管理中遇到的問題得到全面的解決，使得公司管理水平得到大幅提升。將礦區(qū)管理中心的管理方式轉(zhuǎn)變成職能化管理，在施行預(yù)算管理的進(jìn)程中，常會造成公司內(nèi)部各部門的管理各自為政，影響了單位的整體效益發(fā)揮。通過一公司整體戰(zhàn)略為導(dǎo)向和流程分析的方法進(jìn)行全面預(yù)算管理體系的建立，使企業(yè)的管理向整體戰(zhàn)略型管理和流程化管理方向發(fā)展。 本文緊密聯(lián)系礦區(qū)管理中心運營的實際情況，采用公司整體戰(zhàn)略貫穿分析、案例分析和調(diào)查研究等研究方法提出了以公司整體策略為向?qū)�，樹立剛性及彈性共存的預(yù)算體統(tǒng)，注重公司資源的合理分配，優(yōu)化公司全面預(yù)算管理制度，對新構(gòu)建的體系不斷改善，提高企業(yè)的管理水平
[Abstract]:Comprehensive budget management is an important management tool, its value has been verified by the management experience of most companies, is the operating standard of the company's daily operation, is the norm of performance evaluation, the focus of the constraint incentive. Through the discussion of the theory of overall budget management, according to the current situation of budget management in the mining area management center, the paper objectively studies the main problems existing in the practice of the budget management in the mining area center. Starting with the problems existing in the company's budget management, this paper makes a preliminary study on how to implement the construction of the overall budget management system and the problems that need to be paid attention to, focusing on the formulation, implementation, adjustment and inspection of the budget. This paper first introduces the basic concept of total budget management to help enterprises have a preliminary understanding of the overall budget. It also expounds the significance and necessity of the comprehensive budget in the present company, through the simple analysis of the problems in the budget management before the mining area management center, puts forward that a comprehensive budget management system should be constructed and implemented within the company. In order to optimize the overall management capacity of the enterprise. Through the analysis and study of the overall budget, the mining area management center pays too much attention to the optimization of the form and the individual part in the actual application of the budget management, and cannot optimize the overall budget management of the whole company. By constructing the comprehensive budget management system of the mining area management center, the problems encountered in the budget management have been comprehensively resolved, and the management level of the company has been greatly improved. In the process of implementing budget management, the management mode of mining area management center will be changed into functional management, which will often cause the internal departments of the company to manage their own affairs and affect the overall benefit of the unit. Establishing a comprehensive budget management system through a company's overall strategy oriented and process analysis method, The management of enterprises is developed towards the direction of overall strategic management and process-oriented management. This paper closely relates to the actual situation of the operation of the mining area management center and adopts the overall strategy of the company to run through the analysis. The research methods of case analysis and investigation and research put forward that the overall strategy of the company should be used as the guide to establish a rigid and flexible budget system, pay attention to the rational allocation of the company's resources, and optimize the overall budget management system of the company. Continuously improve the newly constructed system and improve the management level of enterprises
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 夏天容;;淺析財務(wù)預(yù)算管理在企業(yè)管理中的作用[J];財經(jīng)界(學(xué)術(shù)版);2010年08期

2 梁岳;;預(yù)算管理在企業(yè)財務(wù)管理中的作用與意義[J];財經(jīng)界(學(xué)術(shù)版);2010年11期

3 徐昊;;壽險公司全面預(yù)算管理問題探析[J];當(dāng)代經(jīng)濟(jì);2011年05期

4 扶群英;彭小平;;全面預(yù)算管理是企業(yè)管理的需求[J];中國管理信息化;2010年02期

5 嚴(yán)廷宙;陸泰百;;保險公司分支機構(gòu)全面預(yù)算管理存在的問題及對策[J];區(qū)域金融研究;2010年02期

6 黨春霞;;高校實施全面預(yù)算及其選擇路徑[J];價值工程;2010年26期

7 劉晉;馮釵;;基于BSC和EVA的企業(yè)績效評價體系研究[J];科技信息(科學(xué)教研);2008年11期

8 呂海蓉;;企業(yè)全面預(yù)算管理制度對高校預(yù)決算體制的啟示[J];會計之友;2012年28期

9 鄧紅平;;集團(tuán)化企業(yè)全面預(yù)算管理模式及策略[J];會計之友;2013年06期

10 柴美群;齊同慶;;關(guān)于全面預(yù)算的辨析[J];價值工程;2010年35期

本文編號：2001534