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论文编号：	11547
作者编号：	2120172949
上传时间：	2020/4/15 19:23:24
中文题目：	LG钢铁公司预算管理研究
英文题目：	Research on LG Steel''s Budget Management
指导老师：	李姝 教授
中文关键字：	预算管理；管理控制；预算执行；改进对策
英文关键字：	Budget Management; Management And Control; Budget Implementation; Improvement Measures
中文摘要：	预算管理是企业经营管理过程中的重要组成部分，是企业科学管理和企业实现战略目标和经营计划不可或缺的有效工具。通过建立预算管理制度，企业将整体的业务活动分解成具体的预算指标，将其下发至各预算责任部门，对预算执行过程进行动态监督，这对于促进企业资源优化配置，提高生产效率发挥着重要作用。LG公司是一家地方性钢铁支柱企业，对当地的经济水平有着重要的影响。如今钢铁市场竞争激烈，为了抢占市场份额，部分竞争企业采用低成本战略。为了提高竞争力，LG钢铁公司实施了预算管理，以提高公司的科学管理水平。然而，随着市场竞争力的加大和企业质量管理的逐步优化，LG公司原有的预算管理体系无法与企业的内外部环境相匹配，现有的预算管理制度中，一系列问题的浮现较大程度的影响了LG公司稳健发展，比如人员权责不分明、成文的制度不完善、预算编制方法未能有效应对外部环境变化、预算执行过程中缺乏监督机制、考评指标设置不具备前瞻性等。 本文采用理论联系实际的方法，对预算管理的背景和预算编制的相关理论进行初步研究之后，以LG公司为案例研究对象，对其预算管理现状进行深入分析，发现其存在预算管理组织体系和制度不完善、预算编制方法不合理、预算执行不到位、预算考评体系不科学等问题。本文针对上述问题提出建设性的改进措施，希望通过多方面的完善LG公司预算管理制度，更好的发挥LG公司预算管理的作用，进一步提高LG公司的管理水平与效率，增强公司的市场竞争力，同时也为同行业的其他企业的预算管理提供参考。本文的创新之处在于，在钢铁行业预算管理研究文献较少的情况下，从LG钢铁公司的实际情况出发，以真实数据为依托，对LG公司在预算管理过程中存在的问题进行总结和思考，并提出了有针对性、成体系的改进建议。
英文摘要：	Budget management is an important part of the enterprise management process, and it is an effective tool for effective and scientific management of enterprises. Through the establishment of a budget management system, the company decomposes the overall business activities into specific budget indicators, and distributes them to each department to dynamically monitor the budget execution process. This promotes the optimal allocation of enterprise resources and improves production efficiency. LG is a local steel pillar that has an important impact on the local economy. Nowadays, the steel market is highly competitive. In order to seize market share, some competitive companies adopt low-cost strategies. In order to stand up to the market, LG Steel has implemented budget management to improve the company's scientific management. However, with the increase of market competitiveness and the management level of the enterprise, LG's original budget management system cannot match the internal and external environment of the enterprise. In the existing budget management system, the organizational structure is imperfect and the budget problems gradually emerged such as unscientific compilation methods, poor implementation, and flaws in the evaluation system, which has exerted a negative influence on the steady and sustainable development of LG. This paper uses the theory and practice method to conduct a preliminary study on the background of budget management and the related theory of budget preparation. After taking LG steel company as the case study object, it is found that there are problems such as imperfect budget management organization system, unreasonable budget preparation method, inadequate budget execution, and unscientific budget evaluation system. This paper proposes constructive improvement measures for the above problems. It hopes to improve the budget management level of LG Company through various aspects, to better play the role of LG's budget management, further improve the management level and efficiency of LG Company, and enhance the company's market competition. It also provides reference for budget management of other companies in the same industry. The innovation of this paper is that, in the case of less research literature on budget management in the steel industry, based on the actual situation of LG Steel and real data, it summarizes and considers the problems existing in LG's budget management process, and proposed a targeted, systematic improvement proposal.
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