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论文编号：	13839
作者编号：	2320200354
上传时间：	2023/6/1 0:54:25
中文题目：	T盐场公司全面预算管理优化研究
英文题目：	The Optimization of overall budget management of T Salt Company
指导老师：	张晓农
中文关键字：	全面预算管理；超越预算理论；优化策略
英文关键字：	Comprehensive Budget；Beyond Budget；Optimizing Strategy
中文摘要：	预算管理是确保企业资源规范运行的基础，适用于企业的预算管理模式能够高效的组织、调节、控制、监督企业的资源配置，全面调动企业员工的积极性，也是企业经营者关注的焦点。因此，企业预算管理分析及优化研究对企业的发展具有重大意义。 本文研究的主体—T盐场公司作为一家传统的制盐及相关化工产品企业，轻工业体系完备，与人们的日常消费息息相关。公司采用全面预算管理作为其预算管理体系，由于T公司业务庞杂、管理层级繁多且T盐场公司在我国进行盐业改革前，作为一家专营专制的国有企业，其职工并无失业之忧，致使其缺乏主观能动性，2016年我国进行了彻底的盐业改革，T盐场公司需要投身于激烈的市场竞争中去，那么如何使T盐场公司尽可能的在市场中取得先机，使企业能够面对快速变换的外部环境做出应对，快速迎合市场客户需求，利用预算管理做到资源高效调配就成为了目前亟待解决的问题。 T盐场公司目前开展的全面预算管理主要以财务指标为评价指标，可以引入超越预算理论，借用其更关注企业战略实施如何快速落地实施，讲求管理柔性，推崇对外部环境的适应性，会有助于公司提高资源使用效率，增强供应链柔性，构建核心竞争力，以便于更好的面对市场的竞争环境。本文主要采用了文献研究法、实地调研法及案例分析法，运用了超越预算理论和财务管理工具对T公司进行分析，并针对T公司全面预算管理存在的问题，提出基于超越预算理论的优化策略，即使用柔性预算指标并采取滚动预算；建立柔性组织架构；定性定量考核业绩。 T公司预算管理模式的分析及优化研究，有助于公司优化现有的资源配置，便于将资源有效分配至利润更高更为长久的生产项目。本文研究的意义在于分析影响T公司全面预算管理的制约因素，使企业从中发现自身存在的管理缺陷，以及通过分析缺陷的构成原因，如何进一步利用超越预算理论来优化全面预算管理体系。从盐产品行业的特点来看，它作为每个人不可或缺的消费品市场提供者，与之关联的各种价值体系中有着许多潜藏的市场机遇。因此，盐产品行业仍然是极具活力的，研究盐产品企业的预算管理优化，可以创造更多的社会价值，无论是对T企业自身还是整个社会都有着重要的现实意义。希望本论文的研究能为T公司全面预算管理的优化提供一些思路，也希望能对类似企业起到一定的参考作用。
英文摘要：	Budget management is an essential part of an enterprise to its resources and can be done with standardized operation. A derivative model which is based on this management method called the " budget management model" is popular for being used in enterprise resource allocation. Enterprise operators need to pick their budget management model with thorough consideration. It is because choosing suitable budget management can guarantee a business, especially for those who want to expand and keep thriving, organizing, regulating and supervising its resources wisely and efficiently. In order to achieve this for enterprise operators, enterprise budget management analysis and optimization are of great significance to the development of enterprises. Both a low degree of technical equipment and a large proportion of labour consumption is the dilemma faced by many light industry businesses. To step out of this situation, complete annual business objectives and maintain the smooth achievement of enterprise strategy, enterprise leaders must seek reasonable and comprehensive budget management. The research subject of this paper, T Salt Co., Ltd., is a traditional salt and related chemical production business. This business company has spent and invested a lot in building a budget management system but with less success. Due to its complex production system, the budget management this company picked can not help with business growth but even drags down the efficiency of resource use. As a result, finding a feasible and appropriate budget management to reduce the social environmental impact and allocate its resources efficiently has become an urgent problem waiting for this company to solve. One of the main issues with the current management method is it only emphasizes hard indicators which are not sufficient. It should introduce the theory of Beyond Budget, which will help the company improve the efficiency of resource use, enhance the flexibility of the supply chain, and build the core competitiveness.This paper mainly adopts the literature research method, field research method and case analysis method, uses the theory of beyond the budget and financial management tools to analyze the T company, and proposes an optimization strategy based on the theory of the over-budget in view of the problems in the overall budget management of the T company, that is, the company centralization - the establishment of a flexible organizational structure; Budget solidification - strategic guidance of budget objectives; Budget Slackening – Culture addresses budget slackness; Budget appraisal - qualitative and quantitative appraisal of performance. The analysis and optimization of T company 's budget management model helps the company optimize the allocation of existing resources and facilitate the efficient allocation of resources to more profitable and long-term production projects. The significance of this paper is to analyze the constraints affecting the overall budget management of T Company, so that enterprises can find their own management defects, and how to further optimize the overall budget management system by analyzing the causes of defects. From the perspective of the characteristics of the salt product industry, although it belongs to the production technology relative to the old industry, salt products as an indispensable consumer goods market provider for everyone, there are many potential market opportunities in the various value systems associated with it. Therefore, the salt product industry is still extremely dynamic, and studying the optimization of budget management of salt product enterprises can create more social value, which has important practical significance for T enterprises themselves and the whole society. It is hoped that the research of this paper can provide some ideas for the optimization of the overall budget management of T Company, and also hope to play a certain reference role for similar enterprises.
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