联系我们

论文查询结果	返回搜索

论文编号：	15155
作者编号：	2320213916
上传时间：	2024/12/11 9:29:17
中文题目：	基于战略导向的CZ企业预算管理研究
英文题目：	Research On Strategy Orientated Budget Management In CZ Company
指导老师：	王志红
中文关键字：	预算管理；战略导向；通信企业
英文关键字：	budget management; Strategic orientation; Communication enterprises
中文摘要：	预算管理是当今企业实现管理高效性的重要手段，它不仅有助于实现企业的资源优化配置、经济效益最大化、提高综合竞争力，更是落地发展战略的重要抓手。尤其对于当前竞争越发激烈的通信企业，已从原有的单一市场竞争转向全方位竞争，其中不仅包括外部竞争、网络竞争，而且还包括内部管理竞争和服务质量竞争，因此当前通信企业如何积极应对激烈的市场竞争是破局关键点，有效地实现预算管理与战略的高度适配，提升价值创造能力，打造战略价值导向的预算管理系统，对企业预算改革实践具有重要参考价值，有助于推动企业成为具有全球竞争力的世界一流科技服务企业。 本文通过研究国内外战略预算管理，同时结合战略导向的预算管理的目标体系、编制、控制、调整和差异分析、必要性、基本原则等，以当前CZ通信企业预算管理的现状为案例展开研究。研究发现，虽然预算管理已经在2012年被应用到CZ企业管理工作中，但其实际应用结果不尽如意，没有实现预算与战略的高度适配。CZ企业的预算管理偏重于财务预算，与业务预算衔接不好，没有将公司的战略目标融入预算管理当中，也就导致了CZ企业的预算管理具有短期性、盲目性的问题，难以适应企业的转型发展要求。为了规避这些问题，本文提出了以战略为导向对当前预算管理进行优化的思路，制定了一些切实可行的优化模型，以期实现能有效支撑战略落地和精益化管理要求的系统化改革。本文旨在逐步建立起体系科学、制度规范、流程高效的战略价值导向预算管理体系，推动预算管理真正应用到改善CZ企业的经营绩效上，实现CZ企业预算管理体系改革，并在实践中将结论推广至其他国有通信企业，为同类型企业预算管理体系改革实践提供借鉴与参考。
英文摘要：	Budget management is an important means for enterprises to achieve management efficiency today. It not only helps to optimize resource allocation, maximize economic benefits, and improve overall competitiveness, but also serves as an important lever for implementing development strategies. Especially for communication enterprises with increasingly fierce competition, they have shifted from the original single market competition to all-round competition, which includes not only external competition and network competition, but also internal management competition and service quality competition. Therefore, how communication enterprises actively respond to fierce market competition is the key to breaking through the deadlock, effectively achieving a high degree of adaptation between budget management and strategy, enhancing value creation ability, and creating a strategic value oriented budget management system. This has important reference value for enterprise budget reform practice and helps promote enterprises to become world-class technology service enterprises with global competitiveness. This article conducts research on strategic budget management both domestically and internationally, and combines the goal system, preparation, control, adjustment, and difference analysis, necessity, and basic principles of strategic oriented budget management. The current situation of budget management in CZ enterprises is taken as a case study for further investigation. Research has found that although budget management has been applied to the management of CZ enterprises in 2012, its actual application results have not been satisfactory, and a high degree of adaptation between budget and strategy has not been achieved. The budget management of CZ enterprise focuses more on financial budget, which is not well connected with business budget. The company's strategic goals are not integrated into budget management, which leads to the problem of short-term and blind budget management in CZ enterprise, making it difficult to adapt to the transformation and development requirements of the enterprise. In order to avoid these problems, this article proposes a strategy oriented approach to optimizing current budget management, and develops some practical optimization models in order to achieve systematic reforms that can effectively support the implementation of strategies and lean management requirements. The purpose of this article is to gradually establish a strategic value oriented budget management system with a scientific system, standardized systems, and efficient processes, promote the true application of budget management to improve the operational performance of CZ enterprise, achieve the reform of the budget management system of CZ enterprise, and extend the conclusions to other state-owned communication enterprises in practice, providing reference and guidance for the reform of budget management systems in similar enterprises.
查看全文：	预览  下载(下载需要进行登录)