【作者】 王冬；

【导师】 刘金兰；

【作者基本信息】 天津大学 ， 管理科学与工程， 2008， 硕士

【摘要】 全面预算管理是现代企业普遍采用的一种先进的管理方法与控制模式。它以目标利润为中心,以市场预测为前提,综合考虑采购、生产、成本、费用、现金流等经济活动,涵盖了企业生产经营活动的各个环节和各个方面,具有“全面、全额、全员、全程”的特征。随着现代经济的发展,全面预算管理的各个环节越来越复杂,技术性越来越强,复杂程度越来越高。因此,全面预算管理越来越需要科学分析方法的支持。本文将决策支持系统引入到全面预算管理当中,用以支持全面预算管理各个环节的分析,从而实现全面预算管理决策的科学性和有效性。这对于实现企业的战略目标、加强内部控制、提升管理效率,具有重要的意义。本文介绍了全面预算管理和决策支持系统的相关理论,着重研究了决策支持系统在全面预算管理方面的应用;以决策支持为手段,以全面预算管理为最终目标,提出了基于决策支持系统的全面预算管理模式,建立了企业全面预算管理模型,并且对企业全面预算管理决策支持系统的设计和实现进行了介绍及分析。另外,本文以某公司的全面预算管理过程为基础,应用此全面预算管理决策支持系统到全面预算管理的各个环节,根据系统运行的实际情况,找出了此系统的优缺点,并提出了此系统进一步发展及改进的方向。更多还原

【Abstract】 Master budget management is an advanced management method and control mode. It’s widely adopted in modern enterprises. Target profit is the center of it; market forecast is the premise of it. It considers purchase, production, cost, expense, cash flow and other economic activities. It covers all aspects of enterprise production and management activities. It has the characteristic of "comprehensive, full, all the staff, the entire process". Nowadays, with economic development, every process in master budget management becomes more and more complex, the technical quality of it becomes more and more strong, and the complex level of it becomes more and more growing. So, master budget management needs more supports about scientific analysis method. In this paper, decision support system will be introduced to master budget management. The target aims to support every process in master budget management, and to implement the scientific and effective quality of decision-making in it. This has a significant meaning for implementing the strategic goal of enterprises, strengthening the internal control and improving the management efficiency.This paper introduces the theory of master budget management and decision support system, focuses on the application of decision support system in master budget management; as a means to support decision-making and the ultimate objective to support master budget management, this paper presents the master budget management mode based on decision support system, establishes the enterprise master budget management model, introduces and analyzes the design and implementation of the enterprise master budget management decision support system. In addition, based on the process in master budget management of one company, this paper applies the master budget management decision support system to every process in master budget management; according to the actual situation of this system, identifies the advantages and disadvantages of it, and presents the direction for developing and improving it in the future.更多还原