本文运用文献研究法、规范研究法、访谈法和个案研究法等对株
机公司战略预算管理方案优化设计进行应用研究。首先,通过大量的
文献检索,总结、归纳出战略预算管理基础理论内容,并以此理论为
指导,结合实际,全面分析株机公司预算管理现状及实施战略预算管
理的必要性。在此基础上,有针对性地提出了完善预算管理组织架构、
优化预算管理流程、优化预算编制的设计方案。最后,从组织架构、
企业文化、信息化管理、战略预算管理人才等几个方面探讨株机公司
实施战略预算管理方案的保障措施。本文为株机公司推进战略预算管
理提供了理论指导和决策依据,也为其他制造业企业实施战略预算管
理提供决策参考
关键词:株机公司,战略预算管理,优化设计,保障措施
The Optimization Design of the System of
Strategic Budget Management in CSR-ZELC
Abstract: Strategic budget management is a vital control and management
tool within an enterprise and a crucial means of an enterprise's resource
allocation as well, which plays a significant role in both advancing the
enterprise's control and management level and realizing its strategic
objectives. Since its implementation, from an extensive one to an
elaborated one, strategic budget management makes some achievements
in optimizing resource allocation, increasing beneficial results,
improving market competitiveness, standardizing basic managerial
work, and perfecting internal control mechanism within the enterprise as
well. With the enlargement of the company size, the expansion of
domestic and oversea markets, and the increase of managerial
requirements, the current budget management, however, exposes
increasing weakness accordingly, which fails to assist the enterprise in
realizing its strategic objectives. Thus, to optimize the strategic budget
management system is a practical demand of Zhuzhou Electric
Locomotive Co.,Ltd (CSR-ZELC).
This thesis exploits methods of literature review, standardization
research, interview survey, and case study to conduct the application
research on the optimization design of the strategic budget management
system of CSR-ZELC. Firstly, through massive literature search, we have
summarized the basic theory of strategic budget management, based on
which, we have conducted a comprehensive analysis of the current budget
management system of CSR-ZELC and the necessity of implementing
strategic budget management. Accordingly, the design scheme of strategic
budget management is put forward, which involves the organizational
system, the target system, the budget institution process and information
system of strategic budget. Finally, we have elaborated on guarantee
measures of implementing the strategic budget management scheme from
such perspective as organizational structure, business culture, information
management and strategic budget management of talent. This thesis provides
not only theoretical guidance and decision-making foundation for
CSR-ZELC,but also decision-making references for other manufacturing
enterprises when carrying forward strategic budget management.
Key Words: Zhuzhou Electric Locomotive Co., Ltd; Strategic Budget
Management; Optimization Design; Guarantee Measures
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目录
原创性声明 I
m ^ n
目录 IV
1 ^ 1
1.1研究背景及意义1
1.2国内外文献综述1
1.3战略预算管理概述5
1.3.1战略预算管理的内容5
1.3.2战略预算的基本特点5
1.3.3战略管理的连接因素一平衡计分卡分析6
1.3.4预算管理与EVA7
1.4论文研究的思路及方法7
1.4.1论文研究的思路7
1.4.2论文研究的方法9
2株机公司概况及现行预算管理体系分析10
2.1株机公司概况10
2.1.1株机公司基本情况10
2.1.2株机公司产品的基本情况10
2.2株机公司现行预算管理体系分析11
2.2.1株机公司现行预算管理体系概述11
2.2.2株机公司现行预算管理体系特点14
2.2.3株机公司现行预算管理体系存在的问题15
2.2.4株机公司实施战略预算管理的必要性17
3株机公司战略预算管理体系优化方案设计19
3.1株机公司的战略定位及SWOT分析19
3.1.1株机公司的战略定位分析19
3.1.2株机公司战略预算管理体系构建的SWOT分析19
3.2株机公司战略预算管理体系优化设计原则22
IV
3.3株机公司战略预算管理体系优化设计思路22
3.3.1株机公司战略预算组织体系优化设计23
3.3.2株机公司战略预算目标体系优化设计25
3.3.3株机公司战略预算制度流程体系优化设计27
3.3.4株机公司战略预算信息化体系优化设计32
3.4株机公司战略预算的编制和实施32
3.4.1株机公司战略预算的主要内容32
3.4.2株机公司战略预算的执行及控制 39
3.4.3株机公司战略预算的分析40
3.4.4株机公司战略预算的调整42
3.4.5株机公司战略预算的考评与激励44
4株机公司战略预算管理体系实施保障46
4.1组织保障46
4.2企业文化保障47
4.3信息化保障 48
4.4战略预算人才保障49
5结论与展望 51
参考文献 52
Wi M 55
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