【作者】 李鑫；

【导师】 李竹梅；

【作者基本信息】 太原理工大学 ， 会计（专业学位）， 2022， 硕士

【摘要】 自2020年1月,新冠疫情的爆发,交通运输、餐饮、旅游、线下零售、住宿等行业受到较大影响。在不可抗力的冲击下,这些行业的中小企业面临的主要问题有战略目标难以达成,营业收入锐减,现金流难以循环利用,成本管理不到位,内控制度缺失,绩效考核难以实现。目标成本法与全面预算管理在一定的流程上有共通之处,可以实现企业资源的合理配置,降低成本,获取利润,增强市场竞争力。基于目标成本的全面预算管理通过一系列预算实施过程的监管,调整其提供的信息,改善当前企业运转状态,实现现金流的正常流转,有利于解决企业全面预算管理存在的诸多问题,达到降低成本、提高工作效率的作用,增加企业的市场竞争力,完善了企业内控制度,从而更好的达成企业的战略目标。本文运用案例研究法和目标成本法,结合国内外前沿的全面预算管理理论、目标成本法的特点、思想,选取了零售行业的KL公司为案例研究的对象,分析KL公司的预算管理实施过程中所出现的问题,发现KL公司的全面预算存在制定的战略目标不符合现状、销售收入难以实现、成本占比较大、编制预算指标过于单薄、内控制度缺失、绩效考核机制存在缺陷等问题。然后对这些出现的问题进行了原因剖析,结合目标成本法从组织架构、预算编制、执行控制、预算考评等方面出发进行优化,提出在KL公司增设预算监督管理机构、预算编制以目标成本为基础,对于不同类型的预算采用不同的编制方法,优化执行控制流程和建立绩效考评机制等解决方案,在为KL公司全面预算管理构建一个完整体系的同时,更好地为其战略目标的实现服务。以往全面预算管理研究对象主要集中在制造业的中小企业,对于处于代加工状态下、销售富有季节性的零售中小企业研究较少,但是这类企业费用成本占收入比较大,更容易受到社会环境、政策的影响,而本文以新冠疫情为研究背景,对销售极富季节性的代加工零售中小企业为研究对象进行全面预算管理研究。企业通过全面预算管理与目标成本法相结合的制度体系,以期提高成本控制力、风险抵御能力,进而实现经营目标,延长企业存续寿命。因此,完善优化零售行业的全面预算管理体系,有利于经营者、所有者了解企业发展现状,能最大程度的提高中小企业的生存率,不断提升中小企业的竞争力,使企业稳定发展。更多还原

【Abstract】 Since the outbreak of the new crown epidemic in January 2020,transportation,catering,tourism,offline retail,accommodation and other industries have been greatly affected.Under the impact of force majeure,the main problems faced by smes in these industries are that it is difficult to achieve strategic goals,sharp decline in operating income,difficulty in recycling cash flow,inadequate cost management,lack of internal control system,and difficult to achieve performance appraisal.The target cost method has certain similarities with comprehensive budget management,which can rationally allocate enterprise resources,reduce costs,obtain profits,and increase the competitiveness of enterprise products in the market.The comprehensive budget based on the target cost through the monitoring of the budget implementation process,the feedback information to make adjustments,improve the internal operation status of the enterprise,to achieve the normal flow of cash flow,is conducive to solving many problems in the comprehensive budget management of the enterprise,to achieve better cost reduction,improve the efficiency of work efficiency,increase the market competitiveness of the enterprise,improve the internal control system of the enterprise,so as to better achieve the strategic objectives of the enterprise.This paper uses the case study method and the target cost method,combined with the comprehensive budget management,target cost management system and ideas at home and abroad,selects KL company in the retail industry as the object of case study,analyzes the problems that occur in the implementation of KL company’s budget management,and finds that KL company’s comprehensive budget has problems such as the strategic goals formulated by KL company that do not conform to the status quo,sales revenue is difficult to achieve,cost control is not in place,the budget indicators are too thin,the internal control system is missing,and the performance appraisal mechanism is defective.Then the causes of these problems were analyzed,combined with the target cost method from the organizational structure,budget preparation,execution control,budget evaluation and other aspects of optimization,proposed in KL company to increase the budget supervision and management agency,budget preparation based on target cost,for different types of budget using different preparation methods,optimize the implementation of control processes and the establishment of performance appraisal mechanism and other solutions,in the KL company’s comprehensive budget management to build a complete system at the same time,better for the realization of its development strategy to serve.In the past,the research objects of comprehensive budget management were mainly concentrated in small and medium-sized enterprises in the manufacturing industry,and there were fewer studies on retail small and medium-sized enterprises in the state of oem processing and seasonal sales,but such enterprises were more susceptible to the impact of social environment and policies,and this paper took the new crown epidemic as the research background to conduct a comprehensive budget management study on the sales of processing retail small and medium-sized enterprises with high seasonal sales.Through the system of combining comprehensive budget management and target cost method,enterprises aim to improve business control and risk resistance,thereby achieving business objectives and prolonging the life of enterprises.Therefore,improving and optimizing the comprehensive budget management system of the retail industry is conducive to operators and owners understanding the current situation of enterprise development,maximizing the survival rate of small and medium-sized enterprises,continuously improving the competitiveness of small and medium-sized enterprises,and enabling enterprises to develop steadily.更多还原