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论文编号：	11523
作者编号：	2120172938
上传时间：	2020/4/15 13:15:07
中文题目：	H公司预算管理改进研究
英文题目：	Research on improvement of H company''s budget management
指导老师：	陆宇建
中文关键字：	中小企业；预算管理；案例研究
英文关键字：	SMEs; Budget management; Case study
中文摘要：	预算管理最早在20世纪20年代的美国出现，随后有许多中大规模的成熟企业成功应用这种新型管理方法，现在预算管理已成为世界通行的管理方法。我国真正从国外引入预算管理方法是在改革开放以后，随着中国市场经济的发展，一些规模较大的公司开始引入预算管理方法，取得了较好的效果。但是目前在中小企业运用预算管理方法的案例还不是很多，并且成功的经验较少，在应用过程中也出现了不少问题。本文以H公司为例，H公司是一家中小民营制造企业，本文对H公司预算管理过程存在的问题进行分析，并提出相应的改进建议，可以对我国其他中小企业预算管理提供一些借鉴和思考。本文首先简单介绍了预算管理的基本理论、发展过程以及目前国内外对这一领域的研究现状，并对H公司战略管理的思想与预算管理的关系做了探讨。其次，本文介绍了H公司目前预算管理的现状，主要包括预算编制、预算执行和预算考核三个方面，分析了在这三个层面存在的问题。最后，本文结合H公司预算管理目前的实际情况以及存在的问题，着重从建立以战略导向的预算管理体系，规范预算编制体系，加强预算执行的监督力度，重视预算考核等方面提出了具有针对性的改进方案。 H公司具备中国中小企业很多典型的特征，比如组织机构不太完善，对预算管理工作不够重视，预算考核机制有待完善等等。这些特征对预算管理的成功应用是比较不利的，对企业进一步发展形成阻碍。本文通过对H公司预算管理的分析，可以为其他具有相同特征的中国中小企业提供一些借鉴和启示。
英文摘要：	The budget management first appeared in the United States in the 1920s, and many large and medium-sized mature companies successfully applied this new management method. Now budget management has become the world's most popular management method. China's introduction of budget management methods from abroad is after the reform and opening. With the development of China's market economy, some large-scale companies began to apply budget management methods and achieved good results. However, there are not many budget management methods in SMEs, and there are few successful experiences. There are also many problems in the application process. This dissertation takes H company as an example. H company is a small and medium-sized private manufacturing enterprise. This paper hopes to analyze the problems existing in H company's budget process and propose improvement suggestions. The dissertation hopes to provide some reference for the budget management of other SMEs in China. This paper first briefly introduces the basic theory of budget management, the development process and the current research status in this field at home and abroad, and discusses the relationship between the company's strategic management and budget. Secondly, this paper introduces the current status of H company's budget management, including budget preparation, budget execution and budget assessment, and analyzes the current problems at these three levels. Finally, this paper combines the current actual situation and existing problems of H company's budget management, and proposes targeted improvement programs, mainly from the establishment of a strategically oriented budget management system, standardizing the budget preparation system, and strengthening the supervision of budget execution. Strength, emphasis on budget assessment and other aspects. H company has many typical characteristics of Chinese SMEs, such as the organization is not perfect, the budget management work is not paid enough attention, the budget assessment mechanism needs to be improved, and so on. These characteristics are relatively unfavorable for the successful application of budget management, and hinder the further development of enterprises. This paper hopes to provide some reference and inspiration for other Chinese SMEs with the same characteristics through the analysis of H company's budget management.
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