【作者】 王琳；

【导师】 陶萍；

【作者基本信息】 哈尔滨工业大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 经济发展是提高人民生活质量的重要因素之一。受新冠疫情影响,全球产业链紊乱、能源供应紧张、芯片类原材料价格持续上涨,加剧了世界经济复苏的不确定性。为了促进世界经济逐步复苏,探索疫情防控下的新型经济管理模式,建立新型经济体系是度过当前困难的紧急需求。全面预算管理能够帮助企业在外部环境不断变化的情况下,及时掌握企业战略执行情况,并视市场环境变化调整战略目标。本文通过文献研究法和实地调研法,在研究相关文献和Y公司整体情况后,结合Y公司全面预算管理现状,指出Y公司预算管理目标与战略目标不一致、预算编制方法考虑不全面、预算管理人员缺乏管理积极性、预算数据与结果数据差异较大的问题,并进行了问题产生的原因分析。然后将按效付费(RBF)管理模式融入全面预算管理目标、战略目标、结果目标中,并利用层次分析法,首先将Y公司所有部门划分为业务部和后台管理部,然后将这两个大部门中的小部门进行拆分,最后将各个小部门根据工作内容去采用对应的全面预算管理流程,结合预算执行结果的绩效管理体系和考核体系,最终对Y公司全面预算管理体系进行改良和优化。此外,提出制度保障,将预算目标列入Y公司制度中、将预算操作和预算职能在制度中进行详细表述;提升员工对于全面预算管理的关注;完善全面预算管理信息化建设的保障措施。本文通过Y公司基于RBF全面预算管理研究,寻找适用于当前中美贸易战和全球新冠病毒影响的Y公司的全面预算管理方式。促进Y公司的生产经营发展和战略目标的实现,同时也为其他同类型内部兼具国有企业管理模式和非国有企业管理模式的大型集团性公司提供关于预算管理的一些借鉴。更多还原

【Abstract】 Economic development is one of the important factors to improve people’s quality of life.The chaotic global industrial chain,tight energy supply as well as the rising price of chip raw materials are all effected by COVID-19,which aggravates the uncertainty about the recovery of world economy.In order to promote the gradual recovery of the world economy,there is an urgent need to explore a new economic management model as well as a new economic system with the purpose of overcoming the current difficulties under the prevention and control of epidemic.Comprehensive budget management enables companies grasp the implementation of corporate strategies timely and adjust strategic goals according to changes in the market environment in the case of changing external environment.The methods included in this article are the literature research and field research method.After studying the relevant literature and the overall situati on of Company Y which combined with the current situation of Company Y’s overall budget management,this paper points out that the Y company’s budget management objectives are inconsistent with the strategic objectives and that the budget preparation method is considered not comprehensi ve.Besides,the budget managers lack management enthusiasm,and the budget data as well as result data are quite different.It is worth mentioning that the causes for the problems are analyzed in the paper as well.In the next stage,the pay-for-performance(RBF)management model is integrated into the overall budget management objectives,strategic objectives,and result objectives by using the analytic hierarchy process(ahp).To begin with,all departments will be divided into Y company sales department and the backstage management.Then the small departments of the two major divisions will be split.Finally,each small department adopts the corresponding comprehensive budget management process according to the work content.Meanwhile,the overall budget management system of Y company is finally improved and optimized after combining with the performance management model and evaluation system of results and objectives.In addition,the system guarantee will be put forward,including the budget target in Y company’s system as well as detailed description of budget operations and budget functions in the system.Furthermore,it is necessary to improve staff’s focus on overall budget management and perfect the safeguard measure of comprehensive budget management informationization construction.Based on the RBF comprehensive budget management study of Y Company,this essay aims to seek a comprehensive budget management method of Y Company that is suitable for the i mpact of the current US-China trade war and the global novel corona virus.Moreover,this essay also hopes to provide some valuable reference on budget management for other large group companies of the same type with both state-owned enterprise management mode and non-state-owned enterprise management mode so as to boost the production and operation development of Y company and the successful achievement of strategic objectives.更多还原