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论文编号：	13886
作者编号：	2320200661
上传时间：	2023/6/5 14:34:58
中文题目：	RD污水处理公司全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of RD Sewage Treatment Company
指导老师：	周宝源
中文关键字：	全面预算管理；污水处理；预算考核
英文关键字：	Comprehensive budget management；Sewage Treatment；Budget assessment
中文摘要：	随着近年来国家政策的需要，污水处理行业在不断地迅速发展，污水处理的需求和质量要求也在不断提高，加之资本市场不断涌入，行业竞争越发的激烈起来。市场竞争的加剧令污水处理企业面临着多方面的挑战，污水处理企业面临着管理模式由粗狂向精细转型的内在需求和承受外部市场激烈竞争的压力，实施全面预算管理，从而提高污水处理企业管理水平和市场竞争力是非常有必要的。 通过梳理RD污水处理公司当前全面预算管理工作的情况，深入分析研究该公司预算的编制过程、预算的执行过程以及预算的考核评价过程，发掘其中存在着的预算管理问题，深入分析问题出现的原因，指出RD污水处理公司在全面预算管理过程中存在预算编制方法单一，部门预算目标不明确，资金预算不能满足管理需求，预算分析不能反应差异产生的根本原因，预算控制控制不理想与实际偏差大，预算考核缺乏调机制、考核指标正向激励不足、预算考核未落实到每个责任中心等问题，对公司做好成本控制，精确打击成本高点，优化管理水平，提高公司盈利能力，实现预算目标利润产生了阻碍。针对RD污水处理公司全面预算管理当中存在的问题，结合在全面预算管理方面国内外学者的研究成果，对RD污水处理公司的预算管理体系进行了完善，丰富预算编制方法，明确各个部门的预算目标，精细化资金预算的编制；通过建立预算预警机制、引入预算控制系统强化预算控制，深入实施预算差异分析对预算执行过程进行了优化；重置预算考核体系，优化考核指标，完善预算考核管理工作。 本文针对RD污水处理公司全面预算管理提出的优化建议，对改进RD污水处理公司全面预算管理工作具有实际应用价值，也为同行业公司提供了参考和借鉴的意义。
英文摘要：	With the need of national policies in recent years, the sewage treatment industry is developing rapidly. The demand and quality requirements of sewage treatment are increasing, and the capital market is following constantly, so the competition in the industry becomes more and more intense. With the intensification of market competition, sewage treatment enterprises are facing more challenges. The management mode of sewage treatment enterprise needs to change from rough management to fine management. It is necessary to implement comprehensive budget management to improve the management level and market competitiveness of sewage treatment enterprises. Through sorting out the current situation of comprehensive budget management of RD sewage treatment company. Analyzing the existing problems and their causes in preparation, execution, assessment and evaluation of comprehensive budget management. Point out the problems existing in the comprehensive budget management process of RD Sewage Division Company, such as budget preparation methods are not diversified, unclear departmental budget objectives, budget analysis cannot reflect the root cause of variance, lack of early warning mechanism for budget control, poor control and large deviation from reality, lack of adjustment mechanism in budget assessment，insufficient positive incentives for budget assessment indicators，the budget assessment has not been implemented to each employee. These problems prevent the company from achieving the budget target profit. In view of the problems existing in the comprehensive budget management of RD Sewage Treatment Company, the budget management system of RD Sewage Treatment Company has been improved by combining the research results of scholars at home and abroad in the aspect of comprehensive budget management, and the budget preparation and strategic objectives of the company have been organically combined to define the budget objectives. The budget execution process was optimized by establishing budget early warning mechanism and introducing budget control system to strengthen budget control and implementing budget variance analysis in depth. Introduce balanced scorecard to optimize assessment indexes and improve management of budget assessment and evaluation. In this paper, the optimization suggestions for comprehensive budget management of RD sewage treatment company are put forward, which have practical application value for improving comprehensive budget management of RD sewage treatment company, reset the budget assessment system, optimize the assessment indicators and improve the budget assessment management.
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