本文基于战略导向的全面预算管理理论,借鉴有关全面预算管理的研究成
果,采用案例研究法的方法进行研宄,选取九州建材公司作为案例研宄的对象
首先,对国内外的文献进行梳理和对现有全面预算管理的基础理论知识和操作
流程进行阐述,然后,引入九州建材公司作为研宄案例,通过分析对比企业近
几年的预算编制和实施情况数据,从战略及预算目标、预算编制、预算执行监
督以及预算执行反馈四个方面对企业实施全面预算管理的现状进行阐述,并对
目前现状以及在预算管理过程中存在的问题进行原因分析,为后续基于战略导
向的全面预算管理框架建立提供基础;最后,本文基于公司战略的视角,从战
略及预算目标、预算编制、预算执行监控、预算执行反馈以及预算组织结构等
方面确立了全面预算管理框架,提出了基于战略导向的全面预算管理优化对策
及其相应的保障措施
关键词:全面预算管理,九州建材;战略导向;优化建议
I Abstract
As the market competition intensifies, the scale of enterprises is constantly
improving, and improving the level of enterprise control is an important guarantee to
achieve the strategic objectives of the enterprise. Comprehensive budget management,
as one of the important means of internal control,was applied in the United States in
the early 20th century. Comprehensive budget management, as an upgraded version
of budget management, In the initial budget management enterprise mainly stay in the
monitoring of financial data, the late development to customef training, staff training,
enterprise culture construction and so on various aspects, this is the process of
financial management to the financial management, is the control of enterprise
activities in a cycle, including fund-raising activities, investment activities, business
activities,personnel mobilization and management activities according to the
strategic objectives and budget objectives. Comprehensive budget management
emphasizes the full participation, full implementation; control of comprehensive and
comprehensive feedback is a dynamic chain relationship. In theory, the relationship
between strategy and budget management is close, but the practice shows that most
enterprises implement the strategy of budget management lack of relevance, budget
management cannot effectively connect with enterprise strategy, and even some
enterprises9 budget management and enterprise strategy basically has nothing to do,
causing the enterprises only pay attention to short-term performance, but ignore the
long-term strategic execution, eventually making the value creation and
competitiveness of enterprises cannot be committed to improvement. However, based
on the comprehensive budget management of strategic orientation can effectively
solve some e important issues between enterprise strategy and budget management,
such as how the enterprises to specific strategic objectives into the annual budget,
how to efficient allocate the internal resources in the enterprise strategy, and how to
balance the relationship between enterprise long-term goals and short-term goals in
the budget management of enterprise strategy. Therefore, comprehensive budget
management which is based on the strategic orientation can achieve effective link of
II enterprise strategy and budget management, help to ensure that the budget
management of support enterprises5 strategy.
Based on this, this paper is on the basis of the theory of budget management on
strategy, using the case study method to study the dragon building materials company.
Firstly, it sorts out the basic theoretical knowledge and operational process of the
existing comprehensive budget management, then introduces the case of Jiuzhou
building materials company, analyzes and compares the budget preparation and
implementation data in recent years, analyzes the current situation and problems
encountered in the implementation of the overall budget management, providing the
basis for subsequent comprehensive budget management framework which is based
on strategic orientation; Finally, this paper standing in the perspective of corporate
strategy, from strategic and budget target, budget establishment, budget
implementation and monitoring, budget feedback and the budget implementation
organization structure to construct the comprehensive budget management framework
of strategic orientation, the comprehensive budget management optimization
countermeasures which is based on the strategic orientation and its corresponding
guarantee measures.
Key words: Overall budget management, Case study, Strategy orientation,
Optimizing
III 目录
第一章绪论1」研宄背景与研宄意义].2研宄内容1.3研究方法第二章文献回顾与理论基础2.1 文献回顾2.2基于战略导向的全面预算管理循环系统2.2.1预算编制2.2.2预算控制2.2.3预算考评第三章九州建材公司全面预算管理现状及问题分析3.1 公司简介3.2公司战略定位3.3全面预算管理现状3.3.1预算目标现状3.3.2预算编制现状3.3.3预算执行现状3.3.4预算考评现状3.4全面预算管理存在的问题3.4.1预算目标与战略目标脱节3.4,2预算编制缺乏全局性3.4.3预算监控缺乏动态性
21
3.4.4预算分析与评价缺乏系统性
22
3.4.5预算管理组织机构体系不健全
23
第四章战略导向的全面预算管理优化对策及保障措施
24
4.1战略导向下全面预算管理框架确立
24
4.2战略导向下全面预算管理优化对策
25
IV 4.2.1完善预算管理目标,细化预算考核指标
25
4.2.2优化预算编制方法,规范预算编制流程
26
4.2.3强化预算监控措施,保障预算有效实施
26
4.2.4健全预算反馈体系,完善绩效考评制度
28
4.2.5优化预算组织结构,落实权责分离制度
29
4.3战略导向下全面预算管理对策实施的保障措施
30
4.3.1组织保障
30
4.3.2制度保障
31
4.3.3人员保障
32
4.3.4技术保障
32
第五章结论
34
5.1 研宂结论
34
5.2研宄展望
35
36
致 ^ 38
V
第一章 弓丨言
第一章绪论
1.1研究背景与研究意义
一个企业的竞争力不仅是其产品的竞争力,更体现在管理和运营整个公司
及产业链的竞争力,运用适合的管理工具提高企业运营水平对于一个企业是至
关重要的。在企业运营方面,对未来做好规划,对现有资源进行合理分配,对
企业存在的潜在危机要有适度的警觉性,确保企业价值提升。这是我们国内企
业需要具备的管理能力,这样在日益复杂的国际竞争中才能崭露头角
随着我国经济下行压力变大,宏观经济增速放缓,国家出台各项政策促进
经济结构调整。2015年《政府工作报告》提出了“大众创业,万众创新”这一
理念。在此背景下涌现出大批中小民营企业,这些民营企业大多成立时间较短,
资金规模较小,应对充满挑战的内外部环境经验不足。进入21世纪,信息技术
迅速发展,工业经济向知识经济转型,在此同时企业的管理模式也应随之发生
转变。小企业成功的重要因素之一就是运营机制的灵活性。一个企业如何做到
灵活难道只有小企业才可以做到灵活吗参考国内外企业发展历程来看,灵
活是要求管理的精细化。从目前我国企业来看,改革开放以后我国企业在管理
上存在盲从的特点,生搬硬套国外的管理制度,没有将国外先进的管理工具和
国内现有国情进行衔接和整合,未能设立围绕一个核心的系统性框架
世界经济竞争的复杂性、多变性,对传统单一管理模式是全新的挑战,而
全面预算是一个综合的、因地制宜的、全方位的控制管理工具,其适用于企业
精细化管理,是企业内部控制的核心工具之一。然而明确预算不仅是财务数据
的简单
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