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论文编号：	13723
作者编号：	2320200708
上传时间：	2022/12/7 15:39:31
中文题目：	TB集团全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of TB Company
指导老师：	李姝
中文关键字：	TB集团；全面预算管理；预算编制；绩效考核
英文关键字：	TB Group; Comprehensive budget management; Budgeting; Performance appraisal
中文摘要：	在新冠疫情的影响下，全球经济发展持续低迷，企业所处的商业环境也复杂多样。企业需要面临巨大的生存挑战和压力，要想在激烈的、复杂多变的环境中生存下来，就要采取更科学、更有效的管理理念和管理方式，将经营风险降到企业可接受的程度，这样才能保障企业最终的战略目标的实现。而全面预算管理作为现代化的管理工具，能有效的提升企业的管理水平，可以提高企业对经济活动的把控以及对企业人力、物力、财力等各类资源的优化。但是，对于集团化企业而言，其经营活动的多元化和管理复杂化的特点，所面临的外部和内部环境更加复杂，所以对集团化企业而言，优化全面预算管理更为重要。 本文将理论与实践有机结合，运用科学的理论和方法，以TB集团为案例企业，对集团化企业的全面预算管理进行研究。首先是阐述了全面预算管理的相关概念和全面预算管理相关的理论；其次，通过了解TB集团目前的全面预算管理的现状，深入调查研究找出TB集团在全面预算管理实施过程中存在的问题，分别从TB集团在全面预算管理的组织架构、全面预算编制精益化程度、全面预算执行与控制过程和在全面预算管理绩效考核四个角度存在的问题进行剖析；最后针对TB集团全面预算管理过程中存在的问题，提出解决优化方案，旨在解决TB集团全面预算管理组织架构、预算编制、预算执行与控制和绩效考核中存在的问题，也为其他集团化企业的全面预算管理提供参考和建议。
英文摘要：	Under the influence of the COVID-19, the global economic development continues to be sluggish, and the business environment of enterprises is also complex and diverse. Enterprises need to face enormous survival challenges and pressures. If they want to survive in the fierce, complex and changing environment, they need to adopt more scientific and effective management concepts and methods to reduce the business risk to an acceptable level, so as to ensure the realization of the ultimate strategic objectives of enterprises. As a modern management tool, comprehensive budget management can effectively improve the management level of enterprises, improve the control over economic activities and optimize various resources such as human, material and financial resources. However, for a group enterprise, the external and internal environment is more complex due to the diversification of its business activities and the complexity of its management. Therefore, for a group enterprise, it is more important to optimize the overall budget management. This paper combines theory and practice organically, uses scientific theory and methods, and takes TB Group as a case to study the comprehensive budget management of group enterprises. Firstly, it expounds the related concepts and theories of comprehensive budget management; Secondly, it introduces the current situation of TB Group's comprehensive budget management, and finds the problems in the practice of TB Group's comprehensive budget management. It analyzes the problems from four perspectives: the organizational structure of comprehensive budget management, the lean degree of comprehensive budget preparation, the process of comprehensive budget implementation and control, and the performance evaluation of comprehensive budget management; Finally, aiming at the problems existing in the comprehensive budget management process of TB Group, this paper proposes a solution and optimization scheme, which aims to solve the problems existing in the organizational structure, budget preparation, budget implementation and control and performance appraisal of TB Group's comprehensive budget management, and also provides reference and suggestions for the comprehensive budget management of other collectivized enterprises.
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