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论文编号：	11413
作者编号：	2320170666
上传时间：	2019/12/14 22:05:07
中文题目：	A啤酒公司辽宁分公司预算管理优化研究
英文题目：	A Study on Budget Management Optimization of Liaoning Branch of A Brewery Company
指导老师：	姚颐
中文关键字：	A 啤酒公司辽宁分公司；预算管理；战略；啤酒行业
英文关键字：	A Brewery Company of Liaoning Branch;Budget management;Strategy;Beer Industry
中文摘要：	时间进入 2014 年，中国啤酒行业告别了连续 24 载的高歌猛进，行业增速放缓，正式进入存量博弈时代。随着竞争加剧，如何做好企业内部控制和预算管理工作，对啤酒企业长期竞争力水平提高具有重要意义。A 啤酒公司作为国内啤酒行业市场占有率排名靠前的企业，要想在寡头垄断的格局中，进一步获取发展，也必须健全现有的预算管理机制。 本文以 A 啤酒公司辽宁分公司作为研究对象，从预算管理的角度出发，通过运用全面预算管理、战略管理、柔性管理、预算松弛、信息不对称及绩效管理等相关方面的理论知识，对 A 啤酒公司辽宁分公司现阶段预算管理中存在的问题进行具体剖析，提出针对性的解决办法，从而制定 A 啤酒公司辽宁分公司的预算管理优化方案。希望通过本次优化方案，一方面健全预算管理机制，帮助 A 啤酒公司辽宁分公司更加科学的匹配资源，降低成本，提高管理效率；另一方面，通过 A 啤酒公司辽宁分公司预算管理现状的剖析，查找企业管理薄弱点，提升组织绩效及员工个人绩效，为 A 啤酒公司辽宁分公司长远战略目标实现提供保障。 通过对 A 啤酒公司辽宁分公司预算管理问题点的分析，主要存在顶层设计不健全、预算目标制定不科学、预算执行监督不到位、预算绩效考核不完善等问题。本文的创新点即通过运用预算管理相关理论，以 A 啤酒公司辽宁分公司为实例，探索性地提出 A 啤酒公司预算管理优化的思路，并站在企业管理的角度，对该思路的主要内容进行阐述，提出相应的改进方案，从而推动 A 啤酒公司辽宁分公司的发展，希望可以为同行业总结一定的预算管理方面的基础经验。
英文摘要：	Since 2014, Chinese beer industry has completed its 24-year high-speed development ，slowed down its industry growth，and entered the era of stock game.With the intensification of competition, Confirming internal control and budget management much better is of great significance to improve the long-term competitiveness of beer enterprises. A company, as the top market occupying enterprise in the domestic beer industry, must improve the existing budget management mechanism to achieve further development in the oligopoly structure. From the perspective of budget management, this paper takes Liaoning region of A company as the research object, analyzes the problems existing in the current budget management by applying comprehensive budget management, strategic management, flexible management, budgetary slack，information asymmetric，performance management and other related theoretical knowledge, and proposes corresponding solutions, so as to formulate the optimized budget management plan of Liaoning A company. It is hoped that through this optimization plan， on the one hand，the budget management mechanism will be improved to help Liaoning region of A company match the resources more scientifically，cut the cost and improve management efficiency. On the other hand， by analyzing the current situation of budget management of Liaoning region of A company，looking for the weak points in enterprise management，promote the improvement of the regional organization and individual performance to support the realization of the long—term strategy goals of the organization. Through the analysis of the budget management problems in Liaoning region of A beer company, the main problems are top-level design imperfect, unscientific budget target setting, inadequate supervision of budget execution and imperfect budget performance appraisal. The innovation of this article points via applying the theory of budget management taking A company of Liaoning region as an example,proposing the idea of budget management optimization of A company, and from the perspective of enterprise management, elaborating the main content of the idea and putting forward the corresponding improvement plan, so as to promote the development of A company in Liaoning area. I hope to summarize some basic experience in budget management for the industry.
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