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论文编号：	10544
作者编号：	2120163194
上传时间：	2018/12/6 21:27:02
中文题目：	A水泥公司预算编制改进研究
英文题目：	Research on the Improvement of A Company’s Budgeting
指导老师：	陆宇建
中文关键字：	预算;预算编制;滚动预算;零基预算
英文关键字：	Comprehensive budget; Budgeting rolling budget; Operational budget; Zero-based budgeting
中文摘要：	预算管理一直是管理会计中不可缺少的重要内容之一。尤其在近期，随着企业对管理的愈发重视，预算管理成为了公司实现长期战略目标和短期经营目标的重要手段。越来越多的企业选择运用预算来实现“人人参与、人人有责”的管理理念，推动企业预算与管理的有效结合，从而加强企业的内部管理，提高在行业中的竞争能力。将预算不断进行细致和规范，以此来控制企业日常经济活动，衡量各项经济活动合理性的标准。所以预算在企业管理中存在的作用日益加大。预算的编制作为整个预算管理工作的起点，其编制的科学性、合理性对之后预算的执行、考评都起着至关重要的作用。近几年，受市场环境影响，我国水泥行业“产能过剩”导致的供需矛盾日益显著，在此环境下，为实现企业的增长目标，获得优化配置，精确预算编制，完善预算管理成为了水泥企业工作的重中之重。 本文采用理论联系实际的方法，对预算管理的背景和预算编制的相关理论进行初步研究之后，详细对A水泥公司近三年在预算编制方面存在的问题进行研究分析，并有针对性地提出相应的改进建议。本文首先对A水泥公司的基本情况进行描述，然后对其编制流程和方法进行详尽阐述，进而分析其在预算编制过程之中存在的不合理之处，主要包括三个方面，一是在编制预算时采用的编制方法过于单一，销售预算的编制采用定期预算不够合理，使销售预算数严重偏离实际数；二是费用预算的编制过程不够详细化，不能够区分不合理项目，使A水泥公司期间费用占收入比较大；三是编制利润预算时受业务预算的差异影响并且未充分考虑市场环境因素，导致利润预算编制失去考核意义。最后，通过对A水泥公司在预算编制过程之中存在的问题，从完善预算编制制度、优化编制流程和方法等多方面提出相应的改进建议，同时希望通过本文的研究，能够对具有类似问题的企业，优化其预算编制起到一定的参考作用。
英文摘要：	Budget management has always been one of the most important aspects of management accounting. Especially in the near future, as enterprises pay more and more attention to management, budget management has become an important means for the company to achieve long-term strategic goals and short-term business objectives. More and more companies choose to use the budget to achieve the management concept of “everyone is involved, everyone is responsible”, and promote the effective combination of corporate budget and management, thereby strengthening the internal management of enterprises and improving their competitiveness in the industry. The budget is continuously refined and standardized to control the daily economic activities of enterprises and to measure the rationality of various economic activities. Therefore, the role of the budget in corporate management is increasing. The preparation of the budget serves as the starting point for the entire budget management work. The scientific and rationality of its preparation plays a crucial role in the implementation and evaluation of the budget. In recent years, affected by the market environment, the contradiction between supply and demand caused by “overcapacity” in China's cement industry has become increasingly prominent. Under this environment, in order to achieve the company's growth goals, obtain optimal allocation, precise budgeting, and improve budget management become cement enterprises. The top priority of the work. This paper adopts the theory and practice method, and conducts preliminary research on the background of budget management and the related theory of budget preparation, and then studies and analyzes the problems existing in the budget preparation of A cement company in the past three years, and proposes correspondingly Suggestions for improvement. This paper first describes the basic situation of A cement company, and then elaborates its preparation process and method, and then analyzes the irrationalities in the budget preparation process, including three aspects, one is in the budget preparation. The preparation method used at the time was too singular. The preparation of the sales budget was not reasonable enough to make the sales budget seriously deviate from the actual number. Second, the preparation process of the expense budget was not detailed enough to distinguish the unreasonable items and make the A cement company period. The cost is relatively large; the third is that the profit budget is affected by the difference in the business budget and the market environment factors are not fully considered, resulting in the loss of assessment of profit budgeting. Finally, through the problems in the budget preparation process of A Cement Company, the corresponding improvement suggestions are put forward from the aspects of perfecting the budget preparation system, optimizing the preparation process and methods, and hope that through the research of this paper, it can be used for similar problems. Enterprises, optimizing their budgeting play a certain reference role.
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