【作者】 刘丹；

【导师】 王旭；

【作者基本信息】 吉林大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 全面预算是通过预算编制、预算控制、预算分析等过程,对企业经营指标进行分解细化,支撑企业合理进行资源配置,指导企业进行生产经营活动的改善提升,实现经营目标和战略规划。精益管理将精益思想融入企业管理活动中,利用精益工具分析、改善生产、管理体系,加强风险防范,提升效率。而全面预算作为企业财务管理的重要工作,正应注重高效率、高质量管理,本文主要研究基于精益管理思想对全面预算管理的优化方案,通过优化全面预算管理,更加有效合理的分配有限的资源,降低管理经营风险,有助于科学决策,全面提升管理水平。本文通过文献分析和案例分析相结合的研究方法,对国内外全面预算管理相关研究进行阅读、分析后,联系案例对某汽车零部件制造业企业进行了研究,应用精益TP的方法,分析现状、发现问题、提出问题解决方案,本文主要分为四部分。第一部分对研究背景、意义进行简述,分析国内外研究现状以及本文创新点。Y公司作为一家汽车零部件制造企业,十分重视成本控制,年度生产经营指标受上级集团战略指标指引,公司需要完善的全面预算管理系统对资源进行合理配置。第二部分简要概述相关概念及理论基础,探究精益管理与全面预算的关联;精益管理的主要思想有以客户价值为导向、价值流识别、精准控制,持续改善、以人为本,全员参与。由于精益管理与全面预算管理目标、控制内容有关联,精益管理思想为全面预算优化提供了思路。第三部分描述了Y公司全面预算管理的现状,寻找存在的问题。对Y公司的全面预算组织架构进行描述,从预算编制、预算执行与监控、预算调整、预算考核各个环节进行分析。第四部分研究Y公司全面预算管理的优化设计。提出全面预算管理优化的目标、原则,依照全面预算管理存在的问题结合精益管理思想从预算编制、预算分析等方面建立全面预算管理优化方案,最后探讨全面预算管理优化的保障措施,从制度、文化、组织、技术、人力的角度提出建议。希望能通过本文的研究,对全面预算管理研究增添一份力量,为汽车零部件制造企业优化全面预算管理提供参考。更多还原

【Abstract】 Comprehensive budgeting refers to the process of budget preparation,budget control and budget analysis to break down and refine the business indicators of an enterprise,support the rational allocation of resources,guide the improvement and promotion of production and business activities,and achieve business objectives and strategic planning.Lean management integrates lean thinking into enterprise management activities,uses lean tools to analyze,improve production and management systems,strengthen risk prevention and improve efficiency.As an important work of enterprise financial management,comprehensive budget should pay attention to high efficiency and high quality management.This paper mainly studies the optimization scheme of comprehensive budget management based on lean management thought.By optimizing comprehensive budget management,it can allocate limited resources more effectively and rationally,reduce management risk,help scientific decision-making and improve management level comprehensively.In this paper,through literature analysis and case analysis with the combination of research methods,the comprehensive budget management related research at home and abroad were reviewed and after reading,analysis,contact case studied some auto parts manufacturing enterprise,the application of lean TP method,analysis of the status quo,found the problem and put forward solutions to problems,this paper mainly divided into four parts.The first part briefly describes the research background and significance,analyzes the research status at home and abroad and the innovation points of this paper.Company Y,as an auto parts manufacturer,attaches great importance to cost control,and its annual production and operation indicators are guided by the strategic indicators of the superior group.The company needs a comprehensive budget management system to reasonably allocate resources.The second part briefly summarizes related concepts and theoretical basis and explores the relationship between lean management and overall budget.The main ideas of lean management include customer value orientation,value stream identification,precise control,continuous improvement,people-oriented and full participation.Because lean management is related to the target and control content of overall budget management,the idea of lean management provides a train of thought for overall budget optimization.The third part describes the current situation of Y company’s overall budget management and looks for existing problems.The overall budget organization structure of Y company is described and analyzed from the aspects of budget preparation,budget implementation and monitoring,budget adjustment and budget assessment.The fourth part studies the optimization design of Y company’s overall budget management.Put forward the objectives,principles of comprehensive budget management optimization,according to the problems existing in the comprehensive budget management in combination with lean management thoughts from the aspects such as budgeting,budget,analysis the establishment of comprehensive budget management optimization scheme,finally discusses optimization of the safeguard measures of the comprehensive budget management,from the system,the Angle of culture,organization,technology,human are proposed.It is hoped that the study of this paper can add a strength to the study of total budget management and provide reference for the optimization of total budget management in automobile parts manufacturing enterprises.更多还原