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| 论文编号： | 1095 | |
| 作者编号： | 2220070527 | |
| 上传时间： | 2009/6/8 14:45:17 | |
| 中文题目： | 超市实行全面预算管理的研究—— | |
| 英文题目： | The researching of comprehensi | |
| 指导老师： | 张晓农副教授 | |
| 中文关键字： | 全面预算管理;连锁超市;D超市 | |
| 英文关键字： | Comprehensive budget managemen | |
| 中文摘要： | 随着金融危机在全世界范围迅速扩展，消费低迷越来越严重，我国连锁超市如何克服金融危机的冲击，提高企业竞争力，在危机中寻找机遇、获得更大的发展等成为了当前迫切需要解决的问题。全面预算管理作为现代企业先进的管理机制之一，可以有效地帮助企业提高内部管理水平、优化资源配置、加强市场竞争力和抵御风险的能力，值得我们学习与借鉴。我国许多企业己经认识到全面预算管理的重要性，并且正积极探索适合自身的全面预算管理模式。但在实践过程中仍存在着很多问题，大大地限制了全面预算管理作用的发挥。如何解决预算管理中存在的问题，利用全面预算这一工具来提升企业的管理水平，提高企业经济效益，成为当前企业管理中的重要课题。 本文从基本理论入手，首先对全面预算管理的概念和理论基础做了介绍，并对全面预算管理在国内外的发展及应用进行了简要回顾；之后阐述了全面预算管理的内容，介绍了全面预算的编制流程；最后介绍了全面预算管理在D超市的应用实例，在应用的基础上进行分析，查找问题，最终提出完善D超市全面预算管理的解决方案：建立完善、高效的全面预算管理组织体系；设定科学、合理的预算目标；采用科学的预算编制方法；增加预算调控环节，强化预算执行力；实施精细化的预算分析；建立健全有效的预算考评激励机制。 笔者试图从D超市的实际出发，分析并建立符合其企业自身实际特点的全面预算管理体系，希望能够使D超市全面预算管理的实施效果得到一定的改善和近一步的提升，并能够对于国内连锁超市企业开展全面预算管理实践具有一定的参考和借鉴意义。 | |
| 英文摘要： | As the expansion of financial crisis all over the world, more and more customer has less fancy for consumption. For chain supermarket, it is become an important task that how to face the challenges. The enterprises need to survive in the financial crisis and develop themselves. Comprehensive budget management, one of the best modern enterprises management tools, could help the managers strengthening the management of the company, optimize resource, developing company’s competence and decrease risk’s sad effect. Currently, many enterprises of out country have already realized the importance of comprehensive budget management. They are studying the comprehensive budget management mode what could be suitable in China. But there are many problems in execution what limit the usage of comprehensive budget management. Hence, it is a very important project to solve the problems in enterprises management. The article starts from basic principle of comprehensive budget management. Illuminate the basic concept and characters, review the application and development of the theory both focus on domestic and abroad, introduce the content of comprehensive budget management and expatiate the process of how to working-out comprehensive budget. At last, the author introduces an instance for implementing the management tool in supermarket D. Moreover, author analysis the implementation instance and propose solutions to enhance their comprehensive budget management. The advisements including: establishing a perfect management system of comprehensive budget, setting a scientific target of comprehensive budget, diversifying the budgetary planning method, appending the links of budget control to aggrandize execute power, using meticulous Budget Analyst, Creating and Perfecting a mechanisms to evaluate and inspirit the budgetary Completion. The author tried to establish a comprehensive budget management system based on both of the actual conditions in supermarket D and the common character of the details company. Hopefully, the system could be a reference for management execution in chain supermarket of our country. | |
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