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论文编号：	13793
作者编号：	2120202964
上传时间：	2023/3/12 21:12:10
中文题目：	2120202964+王智国+G钢铁公司全面预算管理改进研究
英文题目：	Research on Improvement of Comprehensive Budget Management in G Steel Company
指导老师：	张晓农
中文关键字：	钢铁生产公司；预算管理；预算改进
英文关键字：	Steel Production Company; Budget Management; Budget Improvement
中文摘要：	经过多年来积累的理论研究和大量的实践尝试，全面预算管理现在已经成为了企业改进管理水平，提高自身竞争力的重要手段。一个建设良好的全面预算管理体系能够对企业降低成本、控制风险、优化资源配置以及实现战略部署提供很大帮助。随着“十四五”规划的出台以及“一带一路”、“京津冀协同发展”等部署的开展，各类钢铁下游企业的需求量有所提高，但是钢铁行业整体仍呈现景气度下滑的局面。因此，为了能够更好的适应环境，稳固自身发展，G钢铁公司就必须做好管理工作，其中预算管理又是重中之重。 目前G公司的全面预算管理存在一些缺陷。预算编制环节：预算管理组织体系设置不合理导致预算编制工作推进困难，预算编制未能充分落实公司战略部署，预算编制方法单一导致成本费用存在预算松弛的现象；预算执行与调整环节：监督机制和授权审批制度不健全导致难以对预算进行控制，预算调整工作僵化难以应对内外部环境变化；预算分析与考核环节：预算分析对具体业务情况考虑不足，预算考核过于关注财务指标，钢铁生产成本的预算考核缺乏全局把握，预算绩效考核激励效果不足。 本文选取G钢铁公司作为案例，在对过去的理论研究和实践先例进行搜集、分析的基础上，再针对G公司预算管理的实际情况进行进一步研究。首先对G公司预算管理整个流程的各个环节的现状进行阐述，然后针对各环节上存在的问题和缺陷提出对应的解决方法，希望能够借此对G公司优化预算管理提供思路，帮助其提高风险控制能力，降低成本，以及实现资源的更优配置。
英文摘要：	After years of accumulated theoretical research and practical attempts, total budget management has now become an important tool for enterprises to improve their management level and enhance their competitiveness. A well-constructed comprehensive budget management system can help enterprises reduce costs, control risks, optimise resource allocation and achieve strategic deployment. With the introduction of the 14th Five-Year Plan and the deployment of "One Belt, One Road" and "Beijing-Tianjin-Hebei Cooperative Development", the demand from various steel downstream enterprises has increased, but The steel industry as a whole is still experiencing a decline in prosperity. Therefore, in order to better adapt to the environment and secure its own development, Company G must do a good job of management, of which budget management is one of the most important. At present, there are some shortcomings in the comprehensive budget management of Company G. Budget preparation: the unreasonable setup of the budget management organization system makes it difficult to promote budget preparation, the budget preparation fails to fully implement the company's strategic deployment, and the single budget preparation method leads to a slack budget for costs; budget execution and adjustment: the inadequate supervision mechanism and authorization and approval system make it difficult to control the budget, and the rigid budget adjustment work makes it difficult to respond to changes in the internal and external environment. Budget analysis and assessment: budget analysis does not sufficiently consider the specific business situation, budget assessment focuses too much on financial indicators, budget assessment of steel production costs lacks global grasp, and budget assessment does not have sufficient incentive effect on remuneration. In this paper, G Steel is selected as a case study, and based on the collection and analysis of past theoretical studies and practical precedents, further research is conducted on the actual situation of budget management in G Company. It is hoped that this will provide ideas for optimising the budget management of Company G, helping it to improve its risk control capability, reduce costs and achieve a better allocation of resources.
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