【作者】 李霞；

【导师】 刘涛；

【作者基本信息】 上海交通大学 ， 工商管理（EMBA）（专业学位）， 2017， 硕士

【摘要】 预算管理是企业确保战略目标实现的有力工具,一直以来都是国内国际的各大企业管理文化中不可或缺的力量,是企业抢占更多市场份额的重要武器。不过,伴随着经济形势的转变,预算管理在实际操作中也衍生出了多重问题,例如:尚未构建出科学合理的预算管理组织体系,在进行应用时预算监控不到位、没有形成行之有效的考核与鼓励机制等等,有待企业根据自身的特点及战略目标进行进一步探讨及解决。全文分为五章:第一章,主要对本文的研究背景、研究意义做了介绍,并综述国内外现有的研究成果,奠定理论基础。第二章,分析了企业战略、企业预算管理的相关概念和理论基础,以及阐述了两者的相互关系。第三章,详细阐述了AAA企业预算管理的现状,基于战略导向视角归纳AAA公司预算管理存在的问题。第四章,基于全面预算管理理论,针对AAA公司预算管理中存在的问题,以战略目标为导向,从预算目标、计划编制、实施体系、考评体系四个方面构建预算管理体系。第五章,为战略导向的AAA企业预算管理制定了保障体系,确保其可以反向辅助公司战略的实现。本文主要以下游风电行业市场及客户为切入点来分析AAA公司应采取的企业战略手段及规划,通过对AAA公司现有的预算管理模式进行实例分析,以企业战略目标为导向来执行和实施企业的预算管理,同时针对现有预算管理体系现状及存在问题进行深入分析,并给出优化建议,进一步提高运行效率和管理水平,从而保证企业战略目标的实现。更多还原

【Abstract】 Budget management is a powerful tool for enterprises to ensure the realization of their strategic objectives.It has long been integrated into the blood of management culture of large enterprises at home and abroad,and has become one of the necessary tools for enterprises to win market competitiveness.But with the change of business environment,budget management has many problems in the application,if not a perfect budget management organization,lack of control,lack of effective assessment and incentive measures and so on,to further explore the enterprise and solutions according to the characteristics and their strategic goals.The full text is divided into five chapters: the first chapter mainly introduces the research background and significance of this research,and summarizes the existing research results at home and abroad,and lays a theoretical foundation.The second chapter analyzes the related concepts and theoretical basis of enterprise strategy and enterprise budget management,and expounds the relationship between them.The third chapter elaborated the AAA enterprise budget management present situation,and summarized the AAA company budget management question based on the strategy orientation angle of view.The fourth chapter,based on the theory of comprehensive budget management,budget management according to the existing problems of AAA company,strategic objectives oriented,from the four aspects of budget target,planning,implementation system,evaluation system,construction of budget management system.The fifth chapter establishes the guarantee system for the strategic oriented AAA enterprise budget management,and ensures that it can reverse the realization of the company strategy.In this paper the following tour of the wind power industry market and customers as the starting point to analyze the enterprise strategy and planning of AAA company should adopt,through the example analysis to the existing budget management of AAA company,with the enterprise strategic target oriented to the implementation and the implementation of budget management of enterprises,and analyzes the current status of budget management system and existing problems,and gives suggestions,to further improve the operation efficiency and management level,so as to ensure the realization of the strategic objectives.更多还原