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论文编号：	12350
作者编号：	2120183086
上传时间：	2021/6/8 16:50:54
中文题目：	Y石化公司全面预算管理研究
英文题目：	Research on Y Petrochemical Company’s Comprehensive Budget Management
指导老师：	李姝
中文关键字：	石化行业；全面预算管理；优化措施
英文关键字：	Petrochemical Industry; Comprehensive Budget Management; Optimization Measures
中文摘要：	全面预算管理是企业经营管理过程中的重要组成部分，它将企业较为宏观的战略目标和经营目标量化为可执行操作的具体预算指标，实时掌握预算执行情况并进行全流程管控和考评，形成一套完整的闭环管理过程，以保障企业更好地实现其发展目标。 本文以委托代理理论、激励理论和控制理论为指导，联系具体案例——以Y石化公司作为研究对象，结合全面预算管理的相关知识，对案例企业的全面预算管理的现状进行了深入的研究，发现了Y石化公司的全面预算管理存在预算目标的设定未充分支持公司战略、预算编制方法的采用不科学、预算控制不理想、预算分析缺乏深度以及预算考核指标单一且激励不足等问题。通过分析梳理原因后，主要从全面预算编制、执行和控制以及考评三个方面提出建设性的优化措施，具体如下：在全面预算编制环节上下联动设定预算目标，做好月度预算目标的设定助力公司年度目标的实现，设定支持公司发展战略的预算目标，因事制宜灵活采用预算编制方法加强预算指标设定的精准度；在全面预算执行环节，建立全面预算管理的预警系统以加强全面预算事前和事中控制，并对差异溯源，分析导致差异的关键原因；在全面预算考评方面，建议形成有助于全面预算管理流程运行的评价考核体系，并且重视激励机制的运用。 本文希望通过多方面的优化Y石化公司的全面预算管理，更好的发挥公司预算管理的作用，进一步提高Y石化公司的管理水平与效率，增强公司的市场争力，服务公司发展战略的实现，同时也为同行业的其他企业全面预算管理提供参考。
英文摘要：	Comprehensive budget management is an important part of enterprise management. It quantifies the macro strategic objectives and business objectives into operational and specific budget targets. The manager master the budget implementation in real time, and conduct the control and evaluation of the whole process. A complete set of closed-loop management process is formed to ensure that the enterprise can better achieve its development goals. Guided by principal-agent theory, incentive theory and control theory, this paper takes Y Petrochemical Company as the research object. At the same time, combined with the relevant knowledge of the comprehensive budget management, this paper has carried on an in-depth study of the current situation of the company's comprehensive budget management. It is found that there are some problems in the comprehensive budget management of Y Petrochemical Company, such as the budget objectives does not fully support the company's strategy, unscientific budgeting method, the unsatisfactory budget control, the lack of depth in budget analysis, the single budget assessment index and insufficient incentive and so on. After analyzing and sorting out the reasons, constructive improvement measures are proposed from three aspects, including budget preparation, implementation and control, and comprehensive budget evaluation. In the comprehensive budgeting process, it is required to set the budget target in a linkage way, do a good job in the monthly budgeting target setting to help the realization of the company's annual targets, set the budget target to support the company's development strategy. Besides, it is also required to adopt budgeting method flexibly to enhance the accuracy of budget index setting.In the process of the overall budget implementation, the early warning system of the comprehensive budget management should be established to strengthen the comprehensive budget control in advance and in the event, the difference analysis of the implementation indicators should be carried out in depth to trace the source at the same time. In the aspect of comprehensive budget evaluation, it is suggested to form an evaluation and assessment system which is conducive to the operation of the comprehensive budget management process, and attach importance to the use of incentive mechanism. This paper hopes to optimize the comprehensive budget management of Y Petrochemical Company through various aspects, to give better play to the role of the company's budget management. And further improving the management level and efficiency of Y Petrochemical Company, enhancing the company's market competitiveness, and supporting the realization of company development strategy. At the same time, it also provides reference for other enterprises in the same industry in terms of comprehensive budget management.
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