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论文编号：	11320
作者编号：	2320170322
上传时间：	2019/12/12 9:34:22
中文题目：	A货运航空公司全面预算管理研究
英文题目：	Research of A Cargo Airline’s Comprehensive Budgeting Management
指导老师：	梅丹
中文关键字：	全面预算管理；预算编制；预算执行；预算考核；全面预算优化
英文关键字：	Comprehensive budget management; Budgeting preparation; Budget execution; Budget assessment; Comprehensive budget improvement
中文摘要：	随着我国社会主义市场经济体制的不断发展，企业间竞争日益激烈。在加快技术研发和自身产品服务升级的同时，如何做好内部管理、提升管理效率，已成为企业修炼内功的必修课。改革开放初期，全面预算管理理念从西方国家传至国内，许多企业已逐渐认识到全面预算管理对企业经营管理的重要促进作用，将全面预算管理作为企业计划管理及内部控制的重要工具。但是，受限于企业实际运营的状态不同，不同类型企业在全面预算管理实践的过程中仍存在不同的问题。比如，如何将全面预算管理方法与企业的实际生产经营计划相融合，如何有效运用预算编制方法以合理制定企业的运营目标，如何更好地进行预算执行分析及控制以达到降本增效的目的，如何发挥预算考核功效以激发全员的主观能动性等等。 航空公司运输业作为我国经济发展的重要一环，其长期可持续的发展是推动国民经济进步的重要力量。但随着公路铁路的不断发展，航空运输面临着前所未有的挑战。相对于其他服务行业，航空公司的经营管理具有技术及资本集中、成本结构复杂等特点。完善内部预算管理闭环，以此防范经营风险，提升企业管理效率，可有效帮助企业提升资源配置效率，激发全员工作热情。 本文以A货运航空公司为案例研究对象。结合目前国内外关于全面预算管理的代表性研究成果，以及公司实施全面预算管理现状，总结分析A货运航空公司在全面预算管理过程中存在的问题。包括A货运航空公司的预算编制缺乏灵活性，缺乏专业的预算管理人员，预算执行分析留于表面，预算考核绩效激励作用不足等，使得预算管理并未取到预期的效果。结合对全面预算管理理论的理解及相关的实践经验，提出解决问题的具体方案，以探讨如何进一步提升A货运航空公司的全面预算管理水平，同时为面临同样问题的航空公司提供一定借鉴。
英文摘要：	With the continuous development of China's socialist market economic system, the competition among enterprises has become increasingly fierce. While accelerating technology research and development and upgrading of its own products and services, how to do a good job of internal management and improve management efficiency has become a compulsory course for enterprises to cultivate their internal strengths. In the early stage of reform and opening up, the concept of comprehensive budget management was transmitted from Western countries to China. Many enterprises have gradually realized the important role of comprehensive budget management in business management, and comprehensive budget management as an important tool for enterprise planning management and internal control. However, due to the different state of actual operation of enterprises, different types of enterprises still have different degrees of problems in the practice of comprehensive budget theory. For example, how to integrate the comprehensive budget management method with the actual production and operation plan of the enterprise, how to effectively use the budget preparation method to rationally formulate the operational objectives of the enterprise, and how to better perform budget execution analysis and control to achieve cost reduction and efficiency improvement, and how to play the role of budget assessment to stimulate the subjective initiative of all staff and so on. The airline industry, as an important part of China's economic development, the long-term sustainable development of that is an important force to promote the progress of the national economy. However, with the continuous development of road and railway, air transportation faces unprecedented challenges. Compared with other service industries, the airline's operation and management has the characteristics of technology and capital concentration, and complex cost structure. Improving the closed loop of internal budget management, so as to prevent business risks and improve the efficiency of enterprise management, which can effectively help enterprises to improve the efficiency of resource allocation and stimulate the enthusiasm of all staff. Taking A cargo airline as a case study object, this paper summarizes and analyses the problems in A cargo airline's comprehensive budget management process by combining the representative research results on comprehensive budget management at home and abroad and the current situation of the company's implementation of comprehensive budget management. Although A cargo airline has started to use the means of budget management within the company, it lacks flexibility in budget preparation, lacks professional budget management personnel, leaves the budget analysis on the surface, and lacks the incentive effect of budget assessment performance, which makes the budget management fail to achieve the expected effect. Combined with the understanding of comprehensive budget management theory and relevant practical experience, this paper puts forward specific solutions to solve the problems, so as to discuss how to further improve the efficiency of comprehensive budget management of A cargo airline, and at the same time, it hopes to provide some references for airline enterprises facing the same problems.
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