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论文编号：	11988
作者编号：	2320180804
上传时间：	2020/12/9 0:18:54
中文题目：	YL公司全面预算管理案例研究
英文题目：	Research on the Comprehensive Budget Management of YL Company
指导老师：	周宝源
中文关键字：	全面预算管理；互联网公司；滚动预算；预算控制；预算考核
英文关键字：	Comprehensive budget management；Internet company；Rolling budget；Budget control；Budget assessment
中文摘要：	网络经济的迅猛发展带来了互联网行业的强势崛起，随着行业竞争日益激烈，互联网公司不仅需要提高技术水平和进行创新以保持竞争优势，而且还需要对管理模式进行升级，在市场、产品、技术、管理等方面达成协同以保持核心竞争力，为企业创造出更大的价值。作为一种先进的现代企业管理制度，全面预算管理在企业经营管理活动中的重要性日益凸显。通过实施全面预算管理，使企业的资源配置进一步优化，内部控制机制趋于完善，企业的经营效率和效果大幅提升。这对于互联网企业在外部竞争极其激烈的情况下寻求内部突破，进而使企业保持竞争优势并得到长远发展有着举足轻重的作用。YL公司作为一个快速成长的互联网公司，在全面预算管理过程中存在着许多问题，导致公司预期的战略目标无法实现。因此，在实际应用全面预算管理的过程中，还有许多地方亟待深入研究和改善。 本文基于全面预算管理的基本理论和内容，通过对YL公司全面预算管理现状进行分析以发现全面预算管理过程中的问题。然后着眼于预算管理过程中存在的问题，相应提出改进措施，主要从增设预算管理专门机构、组建预算专员团队、借助滚动预算监控面向企业客户的业务预算执行、建立全面预算管理信息化数据平台、改进营销费用的控制方式、完善预算考核指标体系、完善预算考核的激励机制这几个角度着手，对公司全面预算管理组织体系、预算控制、预算考核等各方面进行优化，使全面预算管理成为适应外部环境且能解决内部问题的实用工具，从而实现公司战略目标。
英文摘要：	The rapid development of the network economy has brought about the strong rise of the Internet industry. With the growing competition in the industry, Internet companies not only need to innovate and improve the technical level in order to maintain a competitive advantage, but also need to upgrade their management models in the market, the products, technology, the management and other aspects to achieve synergy to maintain core competitiveness and create greater value for the enterprise. As an advanced enterprise management system, comprehensive budget management is becoming more and more important in business management activities. Through the implementation of comprehensive budget management, the company's resource allocation is further optimized, the internal control mechanism tends to be improved, and the company's operating efficiency and effectiveness have been greatly improved. So that the company can seek internal breakthroughs under extremely fierce external competition and promote the long-term development of the company. As a fast-growing Internet company, there are many problems in the overall budget management process, making it impossible to achieve the company's strategic objectives expected. Therefore, in the process of the comprehensive budget management in practice, there are still many areas that need in-depth research and improvement. Based on the basic theory and content of comprehensive budget management, this paper analyzes the current situation of YL company's comprehensive budget management to find problems in the process of comprehensive budget management. Then put forward corresponding improvement suggestions based on the problems in the budget management process, mainly from the establishment of a special budget management agency, the establishment of a team of budget specialists, the use of rolling budget to monitor the execution of business budgets for corporate customers, the establishment of a comprehensive budget management information data platform, the improvement of marketing expenses control method, the improvement of the budget evaluation index system, and the improvement of the incentive mechanism of budget evaluation. We will optimize the company's organizational system for comprehensive budget management, budget control, budget evaluation and other aspects, so that comprehensive budget management becomes an adaptive external environment and practical tools that can solve internal problems to achieve the company's strategic goals.
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