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论文编号：	14469
作者编号：	2120213448
上传时间：	2024/3/6 16:00:59
中文题目：	LT公司全面预算管理优化研究
英文题目：	Optimization Research on the Comprehensive Budget Management of LT Company
指导老师：	边泓
中文关键字：	全面预算管理;企业战略;农化企业
英文关键字：	Comprehensive budget management;Enterprise strategy;Agrochemical enterprises
中文摘要：	作为一种有效的企业内部控制方法，全面预算管理体系实现了公司业务流和信息流的整合，对于企业规划战略目标、控制日常活动、分散经营风险以及优化资源配置等方面具有至关重要的意义。目前，全面预算管理的研究已经进入了一个相当成熟的阶段，其深度和广度已经达到了相当高的水平。企业想要实现可持续发展，就必须对全面预算管理进行优化创新，提高企业竞争力。 本文从全面预算管理的基本理出发，运用实际案例分析的方法，对LT公司这一农化企业全面预算管理应用情况做出分析，深入探讨了全面预算管理在目标设定、预算制定、预算实施、预算分析以及预算评估等多个方面存在的问题，并对这些问题背后的成因进行了详尽的分析，针对所出现的问题提出了一系列优化方案。LT公司从2012年推行全面预算管理以来，虽经历了数年的实践和探索，但是全面预算管理进程中仍然存在一定的问题。本论文通过对LT公司预算管理现状进行深入调查研究，发现 LT公司在制定年度经营管理目标和短期预算目标时，未能充分融合长期战略目标；在执行预算的过程当中，没有能够及时深入地分析预算的不同之处，并找出造成预算差异的根本原因；没有建立一个完整的预算评估机制，对员工预算执行的情况做出合理评价。经过深层次原因分析，本文提出了从LT公司的全面预算管理应该以企业的整体战略为出发点，因此必须从全局角度出发，考虑企业的长远发展。其次，LT公司再进行预算差异分析时首先需要明确分析的对象和分解的标准，明确所产生的差异在整体预算目标中的重要地位及其影响范围。此外，LT公司应当根据各个责任中心的特点确定该责任中心考评的侧重点，并设计较为全面的考评指标，确定每个指标的权重。本文旨在通过上述措施改善LT公司全面预算管理方法的应用效果。
英文摘要：	As an effective internal control method, the comprehensive budget management system integrates the business flow and information flow of the company, which is of vital significance to the enterprise in strategic planning, controlling daily activities, decentralizing operational risks and optimizing resource allocation. At present, the study of the overall budget management has entered a fairly mature stage, its depth and breadth have reached a considerable level. If enterprises want to achieve sustainable development, they must optimize the overall budget management and improve the competitiveness of enterprises. Based on the basic theory of comprehensive budget management, this paper analyzes the application of comprehensive budget management in LTT, an agrochemical enterprise, and discusses the problems of comprehensive budget management in the aspects of goal setting, budget formulation, budget implementation, budget analysis and budget evaluation. Although LTT has experienced several years of practice and exploration since the introduction of CBM in 2012, there are still some problems in the CBM process. Through a thorough investigation into the current situation of LTT company's budget management, this paper finds that LTT company has failed to fully integrate the long-term strategic objectives when setting the annual operating management targets and the short-term budget targets. In the course of budget implementation, it had not been possible to analyse budget differences in depth and in a timely manner and to identify the root causes of budget differences; There was no complete budget assessment mechanism in place to properly evaluate staff budget performance. After a deep analysis of the reasons, this paper proposes that the overall budget management of LT should take the overall strategy of the enterprise as the starting point, so the long-term development of the enterprise must be considered from a global perspective. Second, when LT reconducts budget variance analysis, it needs to be clear about the object of analysis and the criteria for decomposition, and the importance of the resulting variance in the overall budget objective and its scope of impact. In addition, LT should focus on the performance of each responsibility centre according to its characteristics and design more comprehensive performance indicators to determine the weight of each indicator. This paper aims to improve the application effect of LT's overall budget management method through the above measures.
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