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论文编号：	11304
作者编号：	2320170695
上传时间：	2019/12/11 17:22:18
中文题目：	TS公司全面预算管理优化研究
英文题目：	Research on Optimization of TS Company’s Comprehensive Budget Management
指导老师：	黄福广
中文关键字：	TS公司;全面预算管理;预算编制;预算实施;绩效考核
英文关键字：	TS Company;Comprehensive budget management;Budget preparation;Budget implementation;Performance assessment
中文摘要：	全面预算管理是现代企业治理机制中不可或缺的管理方法和管理手段。它通过整合企业资金流、业务流、信息流等现代企业企业管理的核心内容，可以迅速对企业经营中的变化作出调整。传统的预算管理未能有效衔接战略目标、经营计划与管理控制，不利于全面预算管理计划、控制、反馈等功能的发挥，因此，在对全面预算管理既有问题进行总结归纳的基础上，出具全面预算管理优化方案，对于完善现代企业治理机制显得尤为重要。 本文从国内啤酒行业的发展态势、竞争形势出发，从整体上对全面预算管理组织、制度、流程等方面进行论述。从研究TS公司全面预算管理现状入手，对该公司传统预算管理的实施效果和问题进行了总结，其管理问题的主要表现有：第一，预算目标方面，预算目标与战略目标脱节，预算目标未能有效分解；第二，预算编制方面，预算报表项目逻辑关系不清，财务预算编制缺乏业务预算依据,预算编制方法单一；第三，预算执行与调整方面，预算控制功能不健全，分析过程不深入，调整机制不健全；第四，预算考核方面，绩效考核缺乏与预算目标的对接，预算考核缺乏与业绩的联动。基于上述管理问题，借鉴国内外全面预算管理的理论成果与实践经验，提出优化一系列优化方案，同时也为其他国内啤酒企业的全面预算管理工作提供理论与实践上的借鉴。 针对TS公司全面预算管理问题，本文分别从预算目标、预算编制、预算执行与调整、预算考核方面提出一系列优化方案，比如将预算目标与战略目标进行有效对接、优化预算编制项目及编制逻辑、加强事后控制、健全预算控制功能等。在研究成功的应用上，上述优化方案的有效性有待实践上进一步的检验，同时，其他行业或企业在借鉴时需要经过必要的甄别。
英文摘要：	The comprehensive budget management has become an indispensable management method and management means in the modern enterprise governance mechanism. The comprehensive budget management can quickly adapt itself with pursuant to the changes in the enterprise management by integrating the core contents in the modern enterprise management such as the capital flow, business flow and information flow of enterprises. However, the traditional budget management failed to effectively link strategic objectives and business plans with the management control, which was not conducive to the performance for the functions of the comprehensive budget management. Therefore, it has become particularly crucial for the perfection of the modern enterprise governance mechanism, which shall be based on the analysis of problems existed in the process of the comprehensive budget management carried out by the enterprises. In this paper, the development trend and the competition situation of the bear industry in China were taken as the starting point, and the comprehensive budget management was discussed from the perspectives of organization, system and process. Then, starting from the research on the current situation of the comprehensive budget management of TS Company, the implementation effects and problems existed for the traditional budget management of TS Company were summarized. The problems in management were shown as follows: Firstly, the budget objectives are disconnected with the strategic objectives, and the budget objectives fail to be decomposed in an effective way in terms of budget objectives; Secondly, the logical relationship of items in budget statement is unclear, the business budget basis is lacked in the preparation of the financial budget, and the budget preparation method is quite single in terms of budget preparation; Thirdly, the budget control function is not perfect, the analysis process is not thorough, and the adjustment mechanism is not perfect in terms of budget execution and adjustment; And fourthly, the connection with the budget objectives is lacked in the performance assessment, and the linkage of the budget assessment with the performance is also lacked in terms of budget assessment. Based on the above listed problems in management, and with reference to the theoretical achievements and practical experience of the comprehensive budget management in China and in foreign countries, a series of optimized schemes were proposed, which also provide certain theoretical and practical references for the comprehensive budget management of other beer enterprises in China. With regard to the problems that are existed in the comprehensive budget management carried out by TS Company, a series of optimized schemes were proposed from the perspectives of budget objective, budget preparation, budget execution and adjustment as well as budget assessment, which include, for example, the budget objectives should be effectively linked with the strategic objectives, the items in the preparation of budget and the logic for preparation should be optimized, the post-event control should be strengthened, and the function of budget control should be improved. On the successful application of the research, the effectiveness of the optimized scheme proposed above needs to be further inspected in practice. While, when other industries or enterprises refer to such scheme, a necessary inspection shall also be conducted.
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