【作者】 李林；

【导师】 顾水彬；

【作者基本信息】 江苏大学 ， 会计硕士（专业学位）， 2022， 硕士

【摘要】 近些年受到国家宏观供给侧改革、“双碳”政策、新冠疫情等外部环境因素的影响,焦炭行业的生产和发展面临着产品价格波动、产能过剩等诸多挑战。作为大中型企业管理控制的核心,预算控制在合理配置企业资源、优化内部流程方面扮演着至关重要的角色。预算控制的合理与否,不仅关系到企业内部控制的质量,还会影响企业战略的执行效果。本文以焦炭企业为研究对象,基于预算控制的理论基础和财政部2016年颁发的《管理会计应用指引第200号-预算管理》的相关理论,着眼于焦炭企业预算控制过程存在的问题及原因分析,结合访谈和问卷调查的方法,对企业预算控制的优化进行研究。通过对R企业及预算控制过程的现状进行研究,并且重点关注了企业销售和生产两方面的预算控制情况,结果发现企业预算控制过程存在的问题是:预算编制的结果不准确、预算执行的力度不到位、预算考核的内容不全面。分析预算编制明细表,结果发现企业在做销售预测时过分依赖历史数据,忽略外部影响因素,同时制造费用成本分配方法不科学,仍旧依据传统产量的分配原则,致使成本失真,以上两点原因造成预算编制不准确。对比预算与实际数据的差异,结果发现销售预算执行过程中的自我控制手段过于宽松,导致销售预算执行率偏低,成本标准定额偏高,导致成本超预算现象较为严重。绩效考核流于形式以及混淆预算和绩效考核,是企业预算考核指标单一的主要原因。本文基于问题和原因分析提出预算控制的优化方案,在预算编制环节增加销售预测的外部因素和编制内容的维度,同时采用作业成本法分配制造费用。在预算执行环节,增加销售执行过程的合同控制,采用价值链分析法降低成本定额。在预算考核环节,完善绩效考核会议制度和增加绩效考核指标。随着国家对焦炭行业的管控越来越严格,企业必须采用先进的管理模式,从成本效益角度出发,预算控制是最有效的管理模式之一。它可以帮助企业从粗放型经济模式向精细化管理过渡,同时通过对现有预算控制过程的优化,可以帮助企业更好的进行资源分配、战略实施、内部管理。此外焦炭行业的预算控制优化研究可以为其他行业提供参考价值。更多还原

【Abstract】 In recent years,affected by external environmental factors such as the national macro-supply-side reform,the "dual carbon" policy,and the new crown epidemic,the production and development of the coke industry has faced many challenges such as product price fluctuations and excess capacity.As the core of the management and control system of large and medium-sized enterprises,budget control plays a crucial role in rationally allocating enterprise resources and optimizing internal processes.Whether the budget control system is reasonable or not is not only related to the quality of the internal control of the enterprise,but also affects the execution effect of the enterprise strategy.This paper takes coke enterprises as the research object,based on the theoretical basis of the budget control system and the relevant theories of the "Guidelines for the Application of Management Accounting No.200-Budget Management" issued by the Ministry of Finance in 2016,and focuses on the problems and causes of the coke enterprise budget control system.Analysis,combined with the methods of interviews and questionnaires,to study the optimization of the enterprise budget control system.Through the research on the current situation of R enterprise and budget control system,and focusing on the budget control situation of enterprise sales and production,it is found that the problems of enterprise budget control system are: the results of budget preparation are inaccurate,the strength of budget execution Not in place,the content of the budget assessment is not comprehensive.Analyzing the budget preparation schedule,it is found that the company relies too much on historical data and ignores external factors when making sales forecasts.At the same time,the cost allocation method of manufacturing overhead is unscientific,and it still follows the traditional production allocation principle,resulting in cost distortion.The above two reasons Inaccurate budgeting.Comparing the difference between the budget and the actual data,it is found that the self-control measures in the implementation of the sales budget are too loose,resulting in a low implementation rate of the sales budget and a high cost standard quota,resulting in a serious cost over-budget phenomenon.Performance appraisal is a mere formality and confuses budget and performance appraisal,which is the main reason for the single budget appraisal index of enterprises.Based on the analysis of problems and causes,this paper proposes an optimization plan for the budget control system,increases the external factors of sales forecast and the dimension of the preparation content in the budget preparation process,and uses the activity-based costing method to allocate manufacturing expenses.In the budget execution link,increase the contract control of the sales execution process,and use the value chain analysis method to reduce the cost quota.In the budget assessment link,improve the performance assessment meeting system and increase performance assessment indicators.With the increasingly strict management and control of the coke industry in the country,enterprises must adopt advanced management models.From the perspective of cost-effectiveness,the budget control system is one of the most effective management models.It can help enterprises transition from an extensive economic model to refined management,and at the same time,through the optimization of the existing budget control system,it can help enterprises to better allocate resources,implement strategies,and manage internal management.In addition,the research ideas for optimizing the budget control system of the coke industry can be used as a reference case for other industries.更多还原