【作者】 王晓娟；

【导师】 汤亚莉；

【作者基本信息】 重庆大学 ， 工商管理， 2007， 硕士

【摘要】 随着市场经济的不断发展,企业内部改革的升华,全面预算管理作为企业内部管理控制的重要环节已越来越显得重要。全面预算管理能帮助管理者计划、协调、控制和业绩评价。加强企业全面预算管理,可以达到提高经营质量和增强竞争力的目标。在国外,全面预算管理已被广泛使用并取得很大成效。而在我国,全面预算管理起步较晚,但发展还是较快。企业逐步对预算管理有一定认识,并重视对预算的编制。我国很多企业在推进预算管理过程中也取得不少成绩,但也存在很多问题和一些误区,如预算管理缺乏全面战略意识,缺乏有效考核机制等。全面预算管理有助于企业强化经营管理、增强市场竞争力、提高经济效益和实现企业的战略目标。因此企业应结合本企业特点建立全面预算管理体系,并不断总结和完善,使其真正为企业所用。从而使企业在改革中不断发展壮大,在竞争中立于不败之地,为国民经济贡献更大的力量。为了能解决我国目前在预算管理中存在的问题,本文先从一些基本理论入手对全面预算管理的基本理论作了简要介绍。阐述了全面预算管理的概念、特点及其在企业管理中的地位,并对全面预算管理的内容体系和组织体系及预算编制等方面作了系统介绍。以全面预算管理理论为基础,对XX公司全面预算管理过程进行深入剖析。分别对其预算机构设置、预算目标确定、预算编制、预算控制、分析和考核等方面进行评价。阐述该公司预算管理如何应用和实施,对该公司预算管理的优点和特点与其他企业进行比较,并指出该公司在预算管理中存在的问题并提出改进建议和方案。从XX公司预算管理评价分析中得到结论:成功推行全面预算管理首先必须充分认识到全面预算管理的作用;只有从战略高度上,以企业战略目标作为预算目标才能有效保证企业全面预算管理得以有效实施;同时建立有效的预算管理组织机,执行详细有效的预算分析,建立有效的考核体系才能保证预算管理成功实施。本文希望通过对XX公司预算管理的评价分析能发现其值得借鉴和学习的经验,为其他企业成功推行预算管理提供理论和实践方面的参考和建议。特别是对汽车制造同行业积累经验和提供一定指导。同时通过对该企业预算管理的评价分析,指出其存在的问题和改进建议,使企业能更好的实施预算管理。更多还原

【Abstract】 With the continuous development of the market economy, the internal reform of enterprises sublimation, comprehensive budget management control of the internal management of enterprises have become more and more important. Comprehensive budget management can help managers plan, coordinate, control and performance evaluation. Strengthen enterprise comprehensive budget management, operators can achieve improved quality, and enhance their efficiency and enhance competitiveness. Overseas, comprehensive budget management is widely used and has achieved great results. In China, although comprehensive budget management start late, but development is faster. Enterprises have awareness of the budget management and attention to the budget preparation. We have made many achievements in the process of Budget Management ,but there are also many problems still exist in the implementation of budget, such as budget management lack of a comprehensive strategic awareness, a lack of effective evaluation mechanisms. Comprehensive budget management helps enterprises strengthen management and enhance their competitiveness, economic efficiency and achieve their strategic goals. So enterprises should establish comprehensive budget management system based on characteristics of the enterprises, and continuously review and improve it, so that it is truly used by enterprises. It can benefit for enterprises in the reform of the continuous growth in a highly competitive invincible and bring greater contribution to national economic strength. In order to solve our current existing problems of budget management, we start the paper on some basic theory. Firstly the paper introduces basic concept of comprehensive budget management, and its features, organizational systems and other aspects of budget system. We deeply analyze comprehensive budget management of XX Company. Respectively introduce the institutions of the budget management, how to set up goal of the budget, how to budgetary control, analysis and assessment of the budget result. We list the company’s budget management advantages and characteristics compared with other enterprises, and make recommendations for improvement budget management of XX Company. In conclusion: the successful implementation of a comprehensive budget management must first fully understand the role of comprehensive budget management; only from a strategic height, Based on strategic objectives as budget target, enterprises effectively guarantee budget management can be effectively implemented. We hope that other company can learn some experience from it. The experience and character of comprehensive budget management in XX Company that can provide a reference and recommendations, particularly for vehicle manufacturing industry. After we analyzed budget management of the enterprise, we find the problems and give suggestions for improvement. It make the company that can implement the comprehensive budget management better.更多还原