联系我们

论文查询结果	返回搜索

论文编号：	11514
作者编号：	2120172936
上传时间：	2020/4/15 13:00:01
中文题目：	基于EVA的W公司全面预算管基于EVA的W公司全面预算管理优化研究理优化研究
英文题目：	Research on Comprehensive Budget Management Optimization of W Company Based on EVA
指导老师：	陆宇建
中文关键字：	全面预算管理；经济增加值；制造性企业
英文关键字：	Comprehensive budget management; EVA; Manufacturing company
中文摘要：	预算管理作为一种集计划、执行、考评激励等作用为一体的综合管理体系，在企业经营管理中占有非常重要的地位。随着我国资本市场的不断完善和经济的快速发展，以利润指标为导向的传统预算管理模式已经不能满足人们对企业价值增值的战略目标的向往，所有者和经营者越来越看重企业创造的真正价值，将实现企业价值最大化作为经营管理的目标。 EVA即经济增加值，是由美国的管理咨询公司斯腾斯特公司在1982年首次提出，EVA指标是一种能真实衡量企业价值创造能力的业绩评价指标，随后这一指标被应用于更多行业和企业，并取得了很大成效。 本文以国内外学者对全面预算管理、EVA理论的文献综述为基础，归纳整理了相关理论基础，以W制造公司作为案例研究对象，对其当前采用的传统全面预算管理模式进行了分析，认为其以利润指标为导向的全面预算管理模式具有目标短视性、全面预算执行松弛、未建立具体的预算考评激励办法等问题，并对将EVA应用于全面预算管理进行了必要性和可行性分析。基于此，本文将EVA指标引入W公司的全面预算管理中，构建基于EVA的全面预算管理体系，并以EVA目标为预算编制的起点，从全面预算组织机构的调整、全面预算编制内容、全面预算执行控制、差异分析、全面预算考评和激励环节进行完善，使得优化后的预算管理过程都服务于企业的价值创造，并以股东价值最大化为企业的生产经营目标，最后提出几点保障措施，从完善企业相关制度、提高信息化管理、实现全员参与的角度，对优化后的全面预算管理体系的有效实行提供有力支持。
英文摘要：	As a comprehensive management system integrating planning, execution, evaluation and incentive, budget management plays a very important role in enterprise management. With the constant improvement of China's capital market and rapid development of economy, guided by profit targets of the traditional budget management mode already cannot satisfy people to the enterprise values of the strategic objectives of yearning, value is more and more enterprises to create the true value of the owner and operator, will realize the goal of enterprise value maximization as the management. EVA, or economic added value, was first proposed by steenst company, a management consulting company in the United States, in 1982.EVAis a performance evaluation index that can truly measure an enterprise's ability to create value. Subsequently, this index has been applied to more industries and enterprises and achieved great results. Based on the domestic and foreign scholars on the theory of comprehensive budget management, EVA begins with literature review, sums up the relevant theoretical basis, with W manufacturing company as a case study object, the current use of traditional comprehensive budget management mode has carried on the profound analysis, that its profit targets oriented comprehensive budget management mode has the goal of short-term sex, comprehensive budget implementation is flabby, specific incentive measures for examination and assessment of the budget has not been established, and EVA was applied to the comprehensive budget management is the necessity and feasibility analysis. Based on this, this dissertation tries to introduce the EVA index W company the comprehensive budget management, the construction of comprehensive budget management system based on EVA, and EVA target as the starting point of budget, from comprehensive budget organization adjustment, the content of the comprehensive budgeting, variance analysis, comprehensive budget implementation control link of assessment and incentives for perfect, comprehensive budget, budget management process of the optimized service in enterprise's value creation, and to maximize shareholder value for the enterprise production management goal, finally puts forward some safeguard measures, from perfecting related systems of enterprises, improve the information management and realize the full participation of the point of view, Provide strong support for the effective implementation of the optimized comprehensive budget management system.
查看全文：	预览  下载(下载需要进行登录)